@Bitmap Frogs:
I'm not trying to precisely estimate consoles' costs, but to find, guess, if you prefer this word, a reasonable upper limit to their costs difference. You don't find it reasonable, well, I find it strange you don't, as single components retail price usually include higher retailer margin and higher not production costs than the same components in bulk versions fitted together in mass produced items. The arguments you suggest about yields, logistics (that anyway I took into account), etc, are valid, good and necessary if we try to precisely estimate costs from scratch, mine was a different reasonment and I was trying only to find a rough upper limit to their costs difference, it's very different.
And I'm not trying to demonstrate that PS3 was sold at a profit before the last few months, PS3 was only an instrument for this comparison, my target was XB 360 Arcade cost, PS3 profiting wouldn't even be good for my point, on the contrary, PS3 losing would be an argument in favour of my reasonment.