What do you think inventory is? Inventory always the amount of good's or manufactured parts that can be turn around and assembled/sold for a profit. It is normally viewed as another type of asset.
Comparing these losses to sony's earnings last year is meaningless. Without a doubt the sales eclipsed the operating costs because sony wasn't launching a new system. All of this is picking on smal points. As I said above all costs are pretty much choice based and most likely are made to ensure a continual growth in profits. Operating cost for the gaming division not only includes just the PS3, it includes all those first party devs making games and additions to the XMB, advertising, testing, R&D andmany other things. Sony is not heading for a fall anytime soon. Not in "ANY" of their divisions, so whatever points people bring up about size, actual net income after operations and tax is taken out , really doesn't amount to much.
I have yet to hear anyone prove that sony is in trouble. Just alot of assumtions based on number people apparentley do not understand.
Games make me happy! 
PSN ID: Staticneuron
Gamertag: Staticneuron
Wii Code: Static Wii - 3055 0871 5802 1723
