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Seriously, these guys are paid to do this? The BOM seems low, especially with the very nice APU's the systems will have. On top of that, the price of a system is more than just the BOM, so saying a company will make a "little profit" by subracting BOM from a possible wholesale price is just plain dumb.

It's possible that the systems will sell at $350-$400, but only if they sell at a loss. When you consider:

-Wii U was sold at a loss at $350
-PS360 is still around $299
-PS4 and XBOne are both state-of-the-art
-Both Sony and MS have stated intentions to continue pushing PS360 for at least a year and will introduce the new systems slowly

...I think it is fairly safe to say the systems will be at least $399 and both companies will be OK with modest sales for the first year while they streamline manufacturing and build an install base to justify games support. I expect $400-$550 starting prices. Anything less will likely mean unecessary and crippling losses.

Of course AMD could be taking big losses at launch - and this could be behind NVidia's lack of interest - but I doubt it.