Yeah, even the revised math is based on a lot of bad assumptions. The guesstimates on the cost are from launch, and just guesses. I doubt the cost to manufacture is still(or ever was) $400. More likely to be near $350-370. With that said, the cost of the free games and such would be equal or greater than $60 million. So I would guess that this cost them close to $75-90 million.
Regardless, it was money well spent.
It is near the end of the end....







