Most businesses charge the marketing cost in the MSRP. So if you're selling your console at a loss, that loss may include the manufacturing cost on top of the marketing.
Ever since the PlayStation took the market, consoles started being charged for their manufacturing cost alone, with marketing and R&D being counted as a side part of the business. What Nintendo did with the Wii and now the Wii U, is to include marketing and R&D costs into the MSRP of the system. Going back to the way business was done during the NES era, when the hardware was always a generation behind arcades and computers.
It just so happens that the marketing for the Wii is absolutely colossal, that's why it's not more powerful than it is, marketing was more important.