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Seece said:

Why are you using early may numbers? We have shipments by end of June to compare with our numbers. And they show WiU is overtracked. You're way overthinking it.


You should learn to read numbers, end of june nintendo official numbers are by 140k higher than end of june VGC numbers, so that really ain't no point to prove overtracking. 

The overshipping of hardware compared to actual sales is for most hardware manufacturers between 5 and 10% of units per quarter. With ~700k WiiUs sold last quarter we have a 20% amount here if we assume the WiiU is not UNDERtracked at that point. 

Edit: I'm not saying WiiU is undertracked, i'm just saying the numbers do not show an obvious overtracking, which you are claiming.