MS has pretty much given up on the pursuit of profitability this generation which is probably why your referring to gross profitability instead of net profitability , I also think your gross profit figure is innacurate and is pretty much an estimation based on even weaker assumptions.
To have a better look at the 360's performance it would be wisest to compare it to it's closest competition on the market (PS3 maybe Wii) , but considering the PS3 has sold faster since launch and will probably outsell the 360 in the year 2008 with a higher price point , smaller libary and less marketing and promotion etc it would hinder you in your pursuit to convince yourself the 360 is the ultimate format.
Microsoft didn't make a penny on the XBOX , the won't likely make anything of the XBOX 360 and might aswell be in this industry for the fun of it (IMO) . :)
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