Just to make some cost estimate for Durango...
CPU: < $50
GPU: < $50
Special Sauce: < $30
RAM: < $20
Power: < $10
Thermal: < $10
PCB: < $10
BD Drive: < $30
Other components: < $150
Total cost: $360
Box, manual, controller, etc: +$50
Final cost for Microsoft... ~$400
PS. No take too serious... that's just a vague estimate and a little overpriced.