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re:And of course there are other costs like marketing, R&D, etc that also increase the final price.

For instance, WiiU's BOM was rumored to be $180, the console is sold for $300 and Nintendo loses money on each one.

I understand/agree re the other cost involved- I imagine Sony and MSFT will be selling at a loss too- but regardless of cost for any of the consoles, don t you think the Wii U should be at least $100 cheaper than the msft/sony consoles to be competitive from a valuation standpoint?