And like i have mentioned before that advantage is offset by all the free games you get with PS Plus and Live Gold.

PS+ is 50. Not 60.

There are lots of ways to compare this, and superchunks reductionist method is one. Even in the reductionist method though the gap between console and entry level gaming PC is very small this time around. PC components are cheaper and even Intel HD4000 can get you a decent but not cutting edge gaming experience (L4D2 beta runs very nicely 50 fps in 720p on an Intel HD4000 under steam linux).

Cost of games is one thing I did not figure in. I know that I spend a lot on console games, I usually get them day one through downloading them and pay about 60 per game. On steam I have picked up 94 games for under $300 through sales, HIB, and buying older games, AAA titles on release day are still cheaper than what I pay for a day one WiiU release.

Free games are great and can defray the cost of the pay to play online features of consoles, if they are games you want.

For the record although I won't buy an XBone because I don't like the parent corp, some of the games did look very good at E3. The PS4 I am waiting a while yet before I decide whether or not to get one. I do own a WiiU with all the accessories, and have a linux steambox running though I don't have their hardware. There is a rumour that the alienware X51 is min spec for the steambox which is why they are now shipping linux versions of it.

Most of them are cheaper. $50 is the most common price for retail PC games, and some are even cheaper than that. On the other hand, I don't recall seeing retail console titles launch at less than $60 unless there's something that clearly makes them less valuable (expansion pack style games, HD collections, etc.). Don't some console titles even retail at $70? And even if they don't in physical stores, they more and more often do so in download services.

You don't really need a controller for a PC and even if you do buy one, I can pretty much guarantee you won't have to pay $60 for it. No licensing fees on PC, see. Also, XBL and PS+ really need to be counter several times, considering you're likely to end up subscribing for several years and not just one.

Yeah, and PC has undeniably the best sales.

medium pc rig 700$+ the first year and you had 200$ every 2 years for the first 4 years so 400$ plus an other 700$ for your new medium rig 4 years from now

One more thing to consider given the new AMD and Intel processors is that the integrated graphics are begining to be a viable entry level gaming option. The Hasswell Iris Pro for example is better than PS3/360 performance at no extra cost making the PC more compelling.

Next year the broadwell intel chipset will be capable of running games like Skyrim at high settings and 1080p with playable frame rates. Plus they can do 4k output for video and handle multiple monitors.

Even on the mobile SoC side of things this next gen won't age very well in comparison, by 2015 the NVIDIA parker chip (terga successor) with it's denver/maxwell architecture will make consoles look fairly sad in comparison. I think this may be a bigger threat to consoles than PC gaming... a tablet that gives you better than XBox one graphics.

PC games drop in price the fastest. I bought Tomb Raider not 2 months after release for 29.99.

"And like i have mentioned before that advantage is offset by all the free games you get with PS Plus and Live Gold."

Which you don't own and can't play if you don't keep paying for your subscription. So, they're not free at all.