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So here we have the reason why Microsoft prefer to sell Xbox one 100$ more than ps4, and its because they have more income with the Kinect sku at 500$ than without it for 400$ like ps4.

So Microsoft had other options....

a) Xbox One with Kinect for 400$ to compete with PS4 on prize and absorb a lot of the costs.
b) Xbox One without Kinect for 400$ and absorb much less costs, but then being in a war trying to justify a practically same console that is less powerful.
c) Xbox One without Kinect for 350-300$. More interesting prize for the consumer but just as much cost or even more than option a.

In the end, i think they choose their best option. You obtain more benefit per console than PS4 and you introduce Kinect 2.0 in a lot of consumers. The problem?? The risk to sell a lot less than ps4 for being more expensive. It's clear that Microsoft is confident that this will not be a problem if they have exclusive bust-sellers and all this extra media features become a success, but i wonder what they will do if PS4 starts selling 2:1 or 3:1 worldwide....