Dev makes money with the vita, no doubt when it comes to other things that big AAA titles. Vita gamers would buy any good games coming since it's rare to see one on this system. But let's not forget that Sony makes money too with vita. Looks at the memory card you have to buy. Let's say they make just 5 dollars profits over them and multiply by the number of vita sold... Sony is a clear winner here.
I read somewhere that a vita cost approx 160 dollars to make. Sold at 250 for a good moment. Cut the taxes and everything, you'll probably end up with something like 15 dollars profits. 15 x 5 millions of vita sold is clearly something.
I know they say that they made no profit over the vita, but that sounds pretty hard to believe to me. Looks like a lame excuse to drop the price.
