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Lafiel said:

how about this:

the PSVita alone is sold at a loss, but with the expected ~1.5 games/Vita tie ratio at launch it doesn't lose money?

I thought about it too. Pretty much what happened to the Gamecube when it launched and after it's mindless pricecut to $99 in 2003. No way it can cost much more to produce than, say, the iPad 2 ($325).