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Are there any official number showing just how much Sony lost in developing the Cell hardware no one could program for, and the amount of losses they were taking on all their early units, and then having to quickly bring out revised models that people could afford?

I feel you'll need to factor all that in first to get an accurate idea on how Sony were doing at that point. Certainly gotta admire the way they recovered, although to say they passed 360 is a bit folly.