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I don't think the Sony HW losses are as big as you think, per-unit. The 40GB, and future 80GB have 65nm Cells, memory, and GPUs -- the numbers you're using appear to be from the current 80GB model, which still have a few 90nm components, as I recall.

Most of the remaining PS3s sold this year (read: holidays) will be much cheaper to manufacture than previous PS3s have been.