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Financial performance is touched upon all the time. Notice how every time PS3 sells well someone will come along and go "Yeah, but it's still selling at a loss" which is a fair point.

But why mix the two together by force? Sales are sales and profit is profit. Sony wouldn't sell so many PS3s if they didn't think it would net them profit in the long run. Everybody knows they've been selling it at a loss. It's not news.