According to iSupply last year, the PS3 was losing around $140 per console for a 60gb, and around $190 for a 20gb, using the $500/$600 price models.
For the Xbox 360, in 1 year, it reduced it's price from $513 to $350 between Nov 05/06.
So for the PS3, if you used a similar comparison, it *should* be around $503 USD for a 40gb model. Now, I have no idea if that would include, or take away the fact that the BC chips were yanked on the new ones.
So I'd say Sony, on a 40gb model, is losing anywhere from $75 to $130. This is based on a $50 reduction for the BC hardware and software at a minimum (plus $25 for shipping and other expenses not included in actually producing a PS3's hardware), upto $130 if the BC wouldn't effect my formula.
Back from the dead, I'm afraid.
