I don't know if WiiU is being sold at a losso or not (although I'd expect it wasn't by now), but the main argument supporting this thread it's not true.
Accounting standards across the globe ditacte that you book the cost of WiiUs sold when and if they're sold. Therefore the "The manufacturing cost for much of the Wii Us sold so far this business year was already booked, making this year’s sales of Wii U exceptionally profitable on its books." argument is incorrect. WiiU don't book those costs on one year and then the profit from its sale the next year (I mean, if it takes you more than one year to sell it). What really happens is you pay for it but it remains in your balance as inventory until it's sold next year, only then the manufacturing cost will be booked.
Unless Japan has some really weird (and unlogic) account rules, that isn't the reason why WiiUs may or may not be sold at a loss. Only reason I see that happening is production costs become more expensive than what they were. That might do the trick.







