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I still think the shipment figure is the most important indication of sales.

For example, I work in a world leading VRLA battery manufacturer. When we talk about sales, we talk about how many batteries shipped out of our warehouse to resellers and OEM customers. We don't care how many batteries sold to the end users. We get money from the resellers and OEM customers, not from the end users. When we talk about how many batteries we sold in the previous year, we talk about how many batteries were shipped out of our inventory, but not talk about how many end users purchased our batteries.

It will be the same principle for the big 3.

So IMO, if we discuss who from the big 3 sold the most quantity in the past year, we should focus on who sold/shipped the most consoles from their inventory/stock.

I expect MS can ship more 360 than PS3 in 2011. Hope MS/SONY FY report will make everything clear.