We dont know how much the manu price for the wiiu is ... its all speculation.
But some say the pad is $50-70 alone in parts without assembly and if we take the rumored parts its not that cheap either.
But those are just rumors and nobody really know for sure.
But it could also be $200 if the rumors are wrong like someone said ... its just a big controller with a 480p non multitouch lcd so it might maybe be only $30 in parts and if the 'performance' is only a little better than ps360 and not like 4x faster then yes the other parts might also not that expensive.
And it will also have no hdd? which will also knock of $30 at least of the price (111bucks slim was the arcade one without hdd)
But if we take the specs some rumors offer (the best ones) its hard to believe its $200 (maybe parts only and assembly at best)
If they want to make $0 or at minimal loss off hw sales maybe it will happen if its not performing like 4x the ps360 but maybe 1.5x
