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I thinjk the first post is a bit off. I think Sony gains more than 2 euros/dollars on each game sold. But there are other costs as wel besides the loss of ps3 hw, like developping games, the cost of marketing etc.

Btw, does anyone thinks Sony is purposely lowering PS3's sales (= shortages in US) this quarter to reduce their losses? It is very stupid imo if this were the case, but it's still a month before the new model comes in and there are already shortages.