I don't understand this thread. You're trying to allocate various losses of Sony to specific platforms from VGC numbers and Sony's financial reports? How is it you come up with "losses per PS3" when the loss attributed to each PS3 sold is not even covered in the report? Everything from hardware costs, to employee salaries, to electric bills go into figuring the loss, and nothing is attributed to a particular hardware product for that reason.
Sony's game division posted a > 5mil profit this quarter, it looks, despite losing the supposed 10 zillion per console claimed here, and despite the mere $2 per software unit sold claim. I don't see how its mathematically possible for these numbers to be drawn up from the claimed sources, especially since everything from manufacturing a game on BD, as opposed to DVD, to the differences in UMD vs DVD production go into it.
On top of that, Sony *pays itself* to do a ton of work -- Sony Disc Manufacturing gets most of the money that Sony Computer Entertainment spends on manufacturing costs, for example. That shows as a "loss" for the game division, and "income" for disc manufacturing division, biasing the real profits of game making, if you're ignorant of that fact, amongst many others. I don't believe you can draw these kinds of conclusions (loss per unit hardware X, Y, or Z, or profit per unit software for hardware X, Y, or Z, etc.) about the game division's profitability from the few numbers given in your sources.
I don't mean to knock your hard work here, bumidan. It's an admirable effort. But... I think you're drawing way too many conclusions, from way too little data.
