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PSwii60 said:

Not losing money (or as much money) is always a good business move in general.
They must feel this way so that they can compete with Nintendo better.
Unless Nintendo plans to cut the 3DS price once NGP comes out, which in my opninion, will be a great business move by Nintendo.

Great business move?

If 3DS sales don't significantly pick up by the NGP launch, it would be more of a necessity; they would be stupid not to.