Two words come to mind: passive cooling.
Exactly how big is this handheld supposed to be? Because if it's anything near the ballpark range of even the DSiXL, where are the active cooling fans going to be placed?
Unless the engineers who designed the chipset, cpu and gpu(s) have found some sort of way to break the laws of thermodynamics, CELL level processing power still generates a lot of heat in addition to consuming more power than your average laptop, if that's the claim anyone wants to throw out there in regards to the 3DS processing power.
Kind of pointless to even bother speculating since Nintendo will have pre-production models at E3 in less than two weeks, but offhand I have to say that this guestimation is even worse than the $200 Natal guess from last year.
As far as cost goes, even if Nintendo can sell them at a profit for $250, I don't think that's a unreasonable price at all given that it will be a device that offers a gaming experience unlike any other currently on the market.
If they want to go all PS3 on the other hand and charge well over $300, they may have another Virtua Boy on their hands.
