"That’s quite a different picture than the firm painted after Sony came out with the PlayStation 3 in 2006, which then carried a list price of $599. A TechInsights teardown report at the time estimated the cost to Sony to build the console totaled more than $688, indicating it was losing about $88 per console shipped."
TechInsights with it's teardown of the the PS3 was an outlier with a much lower BoM than other analysts.
iSuppli and other analysts put the BoM cost of the PS3 at (~$840 for 60GB /$805 for 20GB) from November 2006, which means Sony is losing as much as $240 on each unit.
( http://electronics360.globalspec.com/article/2237/playstation-3-initial-release-hardware-analysis-60gb20gb-teardown?from_rss=1 )
Different teardown firms do give different costs but TechInsights in the case of the PS3 was vastly different to others.
iSuppli has a PS4 teardown due mid December so we can compare then.