My guesses for under/overtracking are:
PS3/360 - ~100-150K undertracked.
3DS - probably spot on
PSP - ~280K-300K undertracked!
Wii/Vita - ~50K-60K undertracked
Wii U - probably spot on
DS - ~20K-30K overtracked
@ Kowenicki
I doubt it. Not unless there were ~2.8M+ PS3s on shelves in late Feb. Though, I guess you could be right if VGC fixes the numbers to reflect Nintendo's before Sony releases their shipment numbers.