@ Dodece
You still can't support claiming R&D doesn't contribute a cost. Many of your points are the very things that attributes to that cost. Yes, the numbers are obscured and very few people will be able to know what they are, but writing it off as $0 is worse than a guess. You claim that all of the manpower that would go into the PS4 wouldn't contribute to cost but in fact they do. Diverting manpower has a cost, it reduces resources that either need to be made up by new workers or outsourcing work. You are confusing an individual's salary with the balance sheets of a company. While the money is paid to each individual regardless of task, the company still needs to run other operations and will have to spend money in order to do so. Same goes with other aspects like the legal portion you speak of. Their legal department obviously does not and can not take on an infinite number of tasks. An increase in workload will effect the efficiency of the department and will need to be supllemented with additional workforce. I'm not saying that is the case, but your reasoning out exclude this possible cost is as flawed as your last.
As far as work existing in other products in the case that the PS4 isn't being developed for at the moment gives more strength to the obsurdity that Sony wouldn't be able to finance the project. The cosntant cost of providing a product in the market is not much of a concern to a multibillion dollar company that is placing that product for a return on investment, it is self liquidating.
Before the PS3 everyone was nice to me :(
