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Sony's monetary issues appear to be largely over, having shed the major loss leaders in it's employ, and most if not all the reorg costs finally sliding off the books as of the end of the 2015/16 fiscal year. Now, can they afford to have another system fail like the PS3? I don't think any company wants that, and I also don't think it's likely given the unique situation the PS3 presented to them. Even the Vita doesn't approach the same level of investment that the PS3 represented.

The Vita uses relatively common parts, the PS3 was a combination of 3 new technologies (Blu Ray, Xdr Ram, and the Cell Processor), each was uniquely costly to put into production and the mainstream, however, the Cell itself added additional layers of cost due to devs needing to spend more time wrapping their heads around the architecture. I do not believe Sony will make this mistake again, they'll continue to base their hardware around existing and commonly used tech, so as not to force devs into such a situation again.

So, I don't really think what Sony has learned from the PS3 will allow them to fail as badly, as they did with the PS3 (from a investment/profit standpoint), and shedding their loss leading divisions is really what took them from the red to the black.