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Pretty good calculations, though I think that $4 PSN Plus should be added to the 77 mil accounts, or at leat the ~35 mil master accounts.  Anyway, I think some lawyers are going to try and get something out of this, don't they always.  That means Sony will have to lawyer up.  And Sony MAY have to pay for credit monitoring like JWS said.  Then you have the cost of the new security measures and staff involved.  The new building they built to house their network.  And the cost of giving away free games/movies in the customer appreciation program. 

So, my guess would be it may approach a few $100 mil, MAYBE getting close to $1 bil, but will be NOWHERE near that BS claim of $24 billion.