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well, no clue how much sony and microsoft really have to pay for every console and if this teardown is really close to reality or not but xbox one should be more expensive to produce including kinect (which seems to be very expensive) so that it should be also obvious that xbox one cost more at retail. if that was a good or bad idea from microsoft is another question but the price difference is probably fair if you look at the costs for both companies.

there will be a little bit higher loss or profit for one of both companies but they should be both pretty close to each other if you compare their costs and what they ask for as price.