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One can not say that these numbers are incorrect, these numbers are correct but under certain conditions, so lets break it down to more specific conditions shall we, I will remove the repair cost as both systems can break, so here are the numbers:-

 

Gamer wants only console or only has silver membership
 Expense
PS3 40GB
 xbox360 Pro
 Unit Cost
 $349.99  $299.99
 Network Cost
 none  N/A
 Wireless Adapter
 built in
 N/A
 Total  $349.99  $299.99
Gamer wants only console or only has silver membership
 Expense
PS3 80GB
 xbox360 Elite
 Unit Cost
 $399.99  $399.99
 Network Cost
 none  N/a
 Wireless Adapter
 built in
N/A
 Total  $399.99  $399.99

 

 

 

 

 

 

^ In this situation the Pro is cheaper than the 40GB PS3, but the both premium versions are the same.

 

Gamer wants console, online, and plans to use ethernet
 Expense
PS3 40GB
 xbox360 Pro
 Unit Cost
 $349.99  $299.99
 Network Cost
 none  $49.99/year
 Wireless Adapter
 built in
 N/A
 Total  $349.99  $349.98
Gamer wants console, online, and plans to use ethernet
 Expense
PS3 80GB
 xbox360 Elite
 Unit Cost
 $399.99  $399.99
 Network Cost
 none  $49.99/year
 Wireless Adapter
 built in
N/A
 Total  $399.99  $449.98

 

 

 

 

 

 

^ In this situation the cheaper SKU's are cost the same, but the Elite is 49.99 more expensive than the 80GB PS3.

 

Gamer wants console, online, and wireless capability
 Expense
PS3 40GB
 xbox360 Pro
 Unit Cost
 $349.99  $299.99
 Network Cost
 none  $49.99/year
 Wireless Adapter
 built in
 $99
 Total  $349.99  $448.98
Gamer wants console, online, and wireless capability
 Expense
PS3 80GB
 xbox360 Elite
 Unit Cost
 $399.99  $399.99
 Network Cost
 none  $49.99/year
 Wireless Adapter
 built in
 $99
 Total  $399.99  $548.98

 

 

 

 

 

 

^ In this situation, both the Pro and Elite are more expensive to the 40GB and 80GB PS3.

 

Well these number speak for them selves based on the situations, one can clearly see that if you want everything then both the Pro and Elite cost more than their PS3 counter parts, however, the 360 Pro can also be the cheapest but as the sacrifice of wireless and Live gold membership, while the PS3 seems to remain in the middle despite offering wireless and online.

Obviously numbers can be manipulated every which way, but I think I've got a more informative break down that takes certain conditions into account, rather than generalise, and if I'm wrong, then by all means correct me.

 

 Expense
PS3 40GB
 xbox360
 Unit Cost
   
 Network Cost
   
 Repair    
 Wireless Adapter
   
 Total