I agree. 3DS is overtracked

I also think Vita is undertracked, but I think I'm alone on that one.

For some reason i think wii u is over tracked too!!

Not at all the anecdotal evidences we all had all around the globe during those last months in many places. Quite the contrary in fact for 3DSs and Wii-Us.

For instance with PS4 we had anecdotal evidence from everywhere and almost everyone that shipped = sold though and this during months until recently.

Well, judging by NPD numbers I wouldent be surprised if the Vita is overtracked to by a bit, tough in that case it does not matter all that much :(

Im actually starting to think that this gen the combined dedicated handheld sales have a chance of not hitting the 100 million mark. Right about now the prediction (I think it was you, Seece) that the 3DS might not do PSP numbers could become reality :|

I know, what I was getting at is that the 3DS would have not only needed to have a complete sellout (unlikely), but also sell more than it shipped (impossible).  Otherwise VGC's numbers can't really be reconciled with Nintendo's shipment data.

In other news, Wii U is undertracked while PS4 is overtracked...

It's better to be overtracked than undertracked.

Red flag: sales estimates are greater than total shipped numbers. Sales estimates are usually 2+ weeks behind the total shipped numbers. Sales estimates will need to be revised so they are below the total shipped numbers for the same point in time.

There was actually a chance in your mind that he could be serious...?

OT: Considering what you said about their shipments is indeed true, I would obviously have to agree. Although, it shouldn't be a huge drop. Probably somewhere around 43 Million sold. Low 43 Million/High 42 Million.

According to what?