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The 3DS and the Wii U are totally and completely different scenarios, to the point that they really shouldn't be directly compared in terms of price-cut timing.

The 3DS launched with an almost unprecedented mark-up on price above cost. Profit margins that high are something very rarely seen in the console manufacturing industry. It felt like arrogance on the part of Nintendo and more than a few people were ticked off by the "people will line up to buy it no matter what price we set" attitude. That is to say, Nintendo almost had no choice but to apologize and adjust the price in the interest of public relations. Of course, above that, they had the margins to where they COULD cut the price without much damage.

The Wii U, on the other hand, was selling at a loss on launch. They can't afford a knee-jerk price cut. In order to drop the price on the Wii U, they're going to need to wait for the proper timing, which should include a drop in manufacturing cost and the release of games that can be used in effective advertising campaigns.

Simply put, it's apples and oranges. Where they could realistically drop the price on the 3DS just for PR purposes, the Wii U situation is a lot more complicated.