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This is not that simple, first we need to know where Sony gets the parts for the PS3, like the Cell, last time i checked IBM made those, then if the production costs really went down with this economy, how much of that is an advantage against the strong yen... The other thing is the yen vs the euro/pound/dollar...

We can keep speculating about this, but we are not inside Sony so we can't know for sure how are they handling that, we only get the financial report and that's that...