Sounds to me like you've been reading console war forums a lot and thus have a lot of incorrect information. As stated earlier MS could not count repaired or replaced units as sold even if they wanted to, because they must abide by GAAP. GAAP:
"A product warranty liability and warranty expense should be recorded at the time the product is sold, if it is probable that customers will be making claims under the warranty and the amount can be estimated. These two conditions are part of the FASB’s Statement of Financial Accounting Standards No. 5, Accounting for Contingencies. You can read this pronouncement (which includes a discussion of product warranties) at www.FASB.org/st.
When the warranty liability is both probable and can be estimated, the accountant will accrue in the period of the sale a liability and an expense for the future warranty work. (This matching of warranty expense with the related sales revenue is reasonable, since the warranty could be as important in getting the sale as the product’s advertising expense.)
When work is done under the warranty coverage, the warranty liability will be reduced. "
The difference to when there is a sell is that we debit Cash or Accounts Receivable and Credit Sales Revenue. Notice that that does NOT happen when warranty cover your product.
MS as other US public companies are audited by independent CPAs who check this throughly, so even if they wanted to count those as sells they couldn't. It'd be illegal.
