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Based upon the current situation it would be like splitting hairs. Very close.

However, I'm not convinced the current conditions leading to a near even split by the end of 2014 will remain the same and that MS will likely resort to a price cut across the board (or a cheaper SKU) to spur sales and that the XB1 will likely benefit more by 2014 holiday sales than the Wii U.

Odds are in favor of the XB1 overtaking the Wii U in sales in 2014 considering the high probability of MS dropping prices.

All things considered, the XB1 has sold about 4m units at a $500 MSRP in about 4 months which is quite impressive.