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dharh said:

A handheld strategy requires a handheld price. $149-$199 from the start. I cannot see Nintendo being able to do that when they will have a controller that could easily retail for $99-$149 all by itself.

I could believe $99 for the WiiU controller, maybe with added software, but more than that is highly unlikely.  Not a chance it'll retail for anywhere near $149, at least not without Nintendo adding new features.