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This calculation is very flawed and in no way comparable to the current situation.

Nintendo doesn't sell nearly as much WiiUs as it sold Wiis. The profit margin is currently smaller and will get worse if they are forced to cut the price even more. Building and shipping hardware has more costs attached to it than making software.
Nintendo would sell more software when it goes multiplat.

Suddenly hardware is not nearly as profitable. If other developers and publishers are able to make a decent living of producing software, the software giant Nintendo easily can as well.



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