Oh this source was quite helpfull, thank you! Even though the figures are dated, we can clearly assume that 360 costs less than $300 to manufacture now, given that ps3 costs have gone down from around $800 to $450. Its quite a safe bet to assume that MS is selling the premium and elite model for a premium (generating profit out of the hardware), at least thats for sure for the elite model, while they are making losses from the arcade model. These losses are justified though as they are making around $80 profit from each 120 GB HD, and a smaller figure from the 60 GB model.
Playstation 5 vs XBox Series Market Share Estimates
Regional Analysis (only MS and Sony Consoles)
Europe => XB1 : 23-24 % vs PS4 : 76-77%
N. America => XB1 : 49-52% vs PS4 : 48-51%
Global => XB1 : 32-34% vs PS4 : 66-68%
