Soundwave on 07 December 2011
Sell it at cost for $299.99 even. Include a game to raise the value.
At that price they can still probably afford to put a pretty solid chipset in there (4850/4870 equivalent GPU shrunk down, which is considerably above the 360/PS3) along with a good amount of RAM.
I don't think the controller itself even with the touchscreen will cost Nintendo much more than $50 to produce.
Iwata mentioned with the 3DS that chipset costs drop quickly and they expect to be making a profit off the 3DS again soon, the same could happen with the Wii U.
