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To those who keep quoting me. stop. lol jk, here's a table to see it all laid out.

 Simply put which one is more expensive. ~ means they are similar, + or - means one is more or less than other and a comment along with.

Hardware nXBox PS4 Comments
CPU ~ ~ Essentially the same CPUs in an APU design.
GPU ~ ~ Yes, Sony GPU will be slight higher end, but MS is using embedded RAM and extra "Move" engines. In the end, this is likely to be about the same in terms of raw costs per component.
RAM - + Sony GDDR5 will cost more than the DDR3 RAM MS is using. http://www.tomshardware.com/forum/339471-33-6670-gddr5-ddr3 Here is a relatively recent comparison of the same card with different RAM types. There is only a $11 difference here.
HDD ~ ~ Overall the same.
PSU ~ ~ Overall the same.
Wifi ~ ~ Overall the same.
Ethernet ~ ~ Overall the same.
Bluray Drive ~ ~ Overall the same.
Other casing crap/mobo/etc ~ ~ Overall the same.
Controller - + While the basics are the same, Sony is adding things MS won't. Sony has a touchPAD. This is not a screen and thus not outrageous in price. Also adds an extra light (move intergration) and accelometers. This is likely less than $10 difference overall.
Camera Device + -

Here is the kicker. PSEye has been a $40 device since launch. Kinect has been a $150 device is recently a $100 device. Kinect has been AT LEAST 2x-3x the cost/price of PSEye.

PSEye in PS4 has a better camera and it has TWO of these cameras. That's it. No other major enhancements over existing setup. This gives it the ability to read depth and is all that Sony wanted to add to its Move system. This will likely be a $40 device again with a cost around $20-$25.

Kinect1 already has a cost higher than that. Kinect2 has far better cameras and internal components that allow it to go from seen two distinct stick figures to SIX DISTINCT FULL HUMAN FORMS INCLUDING FINGERS. That's  pretty significant upgrade and its not all software. I'm sure the cost of the system will increase from its ~$50 to $80 or so easily per unit.

Packaging/cords/etc ~ ~ Overall the same.
Total Estimation + - So It seems that PS4's areas of increased cost are around ~$30 and NXBox increases are closer to ~$50. So in the end NXBox could likely cost more to manufacturer that PS4. They are likely too close to matter and the prices for base units will be the same or only differ due to size of HDD and games packed-in.