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MohammadBadir said:
It's an 800$ (probably more) tablet, of course it's gonna be strong, especially when mobile phone processors are already nearing or at PS360 levels.


It's a $40 processor. Tops. 

The LCD screen is like $120-$150, that's where most of the hardware cost is, but of course Nintendo doesn't need a 12-inch nearly 4K resolution display. 

The iPad 3 was (up to) $800 too, but Sony used the same processor with more RAM for the Vita at $250.