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Severance said:
Microsoft is very very good in not overshipping/undershipping.

That's not 100% true:

 

Microsoft's Fiscal Year 2006-07


Q1 Q2 Q3 Q4 FY LTD

PS2 3.4 6.7 2.4 2.7 15.2 25.2

360 1.0 4.4 0.5 0.7 6.6 11.6

PS3 - 1.7 1.8 0.7 4.2 4.2

WII - 3.1 2.7 3.4 9.2 9.2

 

That's a clear case of overshipping in Q2