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Sounds like a lot of guesswork.

I'd say they'd be losing a big chunk in development and advertising. Killzone 2 and MGS4 come to mind. All the internal studios at Sony ... the upkeep most be horrendous.

I sincerely doubt they are STILL losing over $200 per PS3, especially after stripping so much stuff out of the 40GB SKU, and the transition to smaller Cell chips and less power usage and a motherboard redesign. Wouldn't make much sense.