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A $50 loss on each PS4 wouldn't do anything to Sony. Every buyer will give them it back and more within 6 months of owning the system through game sales and subscriptions to PS+, netflix etc. $100 loss and they'd likely be fine too. Once you get to around $200 then it becomes dangerous, because they could run out of money before they start seeing a return, but like I've pointed out before a $400 console that breaks even could trounce the Wii U in technical capabilities.

edit: in 2013, and easily in 2014.