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reverie said:
Just_Ben,
Why do you think the Nintendo "Listenpreis" is with VAT? Do you have a source for that? I'm working in another industry (apparel), and we always have whole sale prices listed without VAT. Companies don't calculate with VAT internally.
 It is just common to do so, in Germany at least, because that is what you have pay for if you buy it. You get the VAT back if you can write own VAT off against it. Not the simplest system, i think it's different in NA e.g.  "Listenpreis" also means that you can get some %. Leo says the proper translation for it is "scheduled price" or "catalog price".