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Kasz216 said:

So they aren't counting R&D in "Hardware loss".

Still, only $60 loss. That's quite impressive considering the specs. It will be interesting to see if that turns out true. (Seems hard to imagine considering assembly, packaging, shipping, advertising.)

So who knows what he's including/not including in the statement.

Yes I agree with this. Sony did really learn their lesson, $60 is really low if you consider the specs. Wonder if it will have a small price cut in its second year..