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Would isuppli know how much Sony were paying per part, or would they just take a guess(i.e. book minus % off for bulk)?  And would they take into account that Sony could have signed long term preferred supplier/manufacturer deals to lower costs?  I can't see how these type of things can be that accurate really unless you have the data from Sony or all the suppliers(which i'd guess would be confidential).

 

Shipping doesn't cost very much, and neither does packaging.  Advertising they'll spend loads on but you can't put that against the cost of the hardware.

 

Losing money on hardware isn't a big issue anyway, loads of companies in various industries do it and make the money on the software, ink, phone plan etc.