IIIIITHE1IIIII on 25 January 2014
Well... To answer the first question your example would mean that while they didn't lose anything in the end (other than the cost of making the hardware...), they didn't gain anything either. First they buy their own system for $400, then they sell it for $400. Simple maths.
To answer the second question, Sony cannot make tons of PS4s and expect all of them to be sold out. That would be a huge risk in case demand is not as high as predicted. So it's much safer to make a few units at a time and have a steady hardware production.
