Sony is still losing money per unit sold, certainly for the 400GB models. They would sell them cheaper if they weren't losing money, and they'd stop losing money in the division if they weren't losing money per unit sold. I'd guess, based on their financial results, that they're losing no less than $200 per 40GB unit sold.
Look at the fiscal results, people. Nintendo is making a lot of money from their hardware. Sony is losing a ton of money from their hardware. These two things we know to be true -- you can't simply make money appear or disappear. Not with publically traded stocks, anyway.
Sony is very obviously losing a lot per unit sold. Very obviously. If they weren't losing money per PS3 sold, then they'd be profitable because the PS2 is still very profitable and sells well and their games / licensing are profitable.
