$3 for a Battery??
This article lost all the credibility after that. A battery should cost at least $20, probably even more.
Maybe if you're buying it individually at a store, which would include a small mark up from the manufactorer's price. You have to remember that all of these things are being bought in large quantities, directly from manufactorers, so the prices will be quite a bit lower.
I think he may be lowballing some of the prices, but probably not by too much. This shows that Sony is probably aking a little profit in Japan, and will probably be breaking even or maybe taking a very small loss in the US and EU. I also wouldn't be too surprised to see a small cut right before the holidays that shouldn't hurt Sony too much. Well, if the Vita drops like it did in Japan in the US/EU, anyway.