Complications said:
Well, the 'gap' between VGC numbers and PS3 shipments have been quite large for quite some time If I'm correct. Also, your assuming that Sony use financial transactions to count sales, just like Im assuming they use shipments. Don't think anyone knows for sure.
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Sony doesn't use shipment numbers and they haven't since 2006 or 2007 I can't remember which. But it was a specific change, you don't have data for their shipment numbers this quarter you have data for their sales numbers. They specifically said they were switching from a shipment model to a sales model for financial reporting so yes, we know for sure.
For a specific quarter:
Sony financials = how many they have sold to retailers.
Vgchartz = how many have been sold from retailers to consumers.
Sold to retailers means pretty much any order they have recieved which they can be reasonably sure they will get paid for and they can be reasonably sure they can fulfill.
Do you know what its like to live on the far side of Uranus?