Considering each retailer makes at least $30-$50 from the sale of one console, I think sony is losing at least $80-$100 in the US. (if Boxing and controllers are included).
In the UK and Europe, Sony might be close to breaking even as in Euro, the Console would cost 268 Euros to make but sells 250-300 Euros depending on the Region.
I am a Gamer... I play games and not consoles. I have a PC and Console on which I game... I like games. End of Story!