I don't think it's likely to include a CBEA 2 in the PS4, Toshiba has abandoned several plans for the CBEA, IBM has basically stopped developing the project altogether, and the fact is that it will always be much better suited for supercomputing than gaming aplication.

Basically they'd have to pay more development dollars than they would for a more "standard" CPU, and the product will be more expensive because it's only practical mass production use would be the PS4.

• AMD Fusion APU – Codename ‘Liverpool’
• Quad Core AMD x86 on 3.2 GHz
• ATI r10xx (3e gen ) on 800 MHz and 1843 GFLOPS – Codename ‘Tahiti’
• 2GB  Unified memory
• Blu-ray
• HDMI 1.4 – 1080p output
• 320GB+ HDD
• 16GB Flash Memory
• Cup holder

You are way overblowing CPU costs, with specs like these it should be 50-60 pounds max. Otherwise it seems on line with current rumors and a pretty good guess.

Anyways it is a pity Sony and IBM will abandon Cell, it had potential.

This - not to mention developers really don't want it. Kaz has said that a major focus of the PSV was to make it easy to develop for, and it is. I'm sure Sony will stick to this philosophy with Orbis.

Completely different though. A smartphone costs $500+ if you buy it out of contract and even then the thing makes calls, browses the net and plays games that on average cost you $0-$0.99. It can also be used for e-mail and a multitude of work related tasks. Tablets do the same, minus the calls, but do so in an easier way due to the larger size.

A console would cost you $500, then $60 for gaming software, can not make calls or browse the net properly or easily or perform work related tasks.

There is a HUGE reason why they sell for the prices they sell for. You can't just directly compare the two.

You can also grab a Galaxy Nexus for $399.99 out of contract directly from Google.

Anyways for those who enjoy comparisons it seems like Wii U is going to be Dreamcast-PS2, Orbis is the Gamecube and Durango is the Xbox.

(A bit hard to say for Durango and Orbis since it seems like - it all depends in the rumors you choose to believe, of course - Durango has a better CPU and more RAM, albeit slower, and Orbis has the faster GPU)

Didn't they use them to make CMOS sensors for their cameras? 

I think its quite clear looking at the Vita, that the PS4, will be a very much off the shelf component design, its cheap, its low risk, developers love it, the only real question is will it be powerful enough to emulate the cell, I personally doubt it and thus no backwards compatibility again, but at least we will get PS2 back for sure, and lets face it thats the best generation to have as BC.

But im sure they will be working hard to get PS3 emulation, not so much for box products as those can be sold, but because people have built up a library of downloadable titles, and they will be pissed if they are unplayable and dead money.

Don't forget, you really need to factor in Marketing costs as well.

Sony as a whole can't afford a loss-leading console. I do think you are overestimating the CPU cost and the generic parts costs (those parts are CHEAP, especially at the scale sony will be purchasing them) I would expect a total production cost of around $300 and for it to sell for $350