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AFAIK, and if wrong please correct me, there is a small but important difference between what Sony considers sold, and what MS or Nintendo considers sold. If I'm not mistaken, Sony considers a PS3 sold when they receive the order, but MS or Nintendo provide the number of consoles not in their hands anymore. This could explain that bigger difference between Sony numbers and VGC numbers, than between MS or Nintendo numbers and VGC numbers.

 

I don't know in the console world, but in networking devices, there is a 4 weeks delay between your order and when the product leaves the manufacturing plant. This 4 weeks delay could explain that difference.