By comparison, an iPad Air 2 has an estimated BoM of $275 which seems a bit more in line with what Nintendo could be selling, hardware-wise at an MSRP of $299.

Well rumors have also said 350-400$. We just dont know what the NX is yet.

There should be more info available before Q4.

I'm going off the best current available insider data which is a $299 base, $399 premium bundle price structure.

What exactly would the 100$ more premium bundle include? It just sounds weird.

Presumably SSD memory. The base iPad is $275. The higher memory models can add over $100 to that price.

Although for the NX, it's probably mostly SSD memory and a game associated with that $100 premium. I have no idea what other add ons the NX could have. 

Keep in mind this is a portable device we're talking about here.

High res display, high capacity LiPo or LiIon battery and solid state memory only. No cheap HDD storage.

Nintendo has said the NX is their next home console. We dont know if its a hybrid or not. Its all just rumors at this point.

not gonna lie, this sounds bit too crazy, given all the rumors come out previously.

Actually, I think it's pretty sure we'll see a NX handheld at this point. The only question remaining is whether we'll see two different devices using a shared library and format, or just one hybrid console, both handheld and home console at once.

It will need a gpu as powerful as a the pro if Nintendo wants it to be competitive for the next 5/6 years.

But really, I don't think Nintendo has the balls to do something like that.