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MS seems to be more focusing on giving current owners a reason to upgrade than to appeal to new gamers. The same price point and added features show this.

Sony already has a console for current owners to upgrade to, it's called the Neo. It'll have all the bells and whistle of the XBO S, plus have increased power to 4.2 Tflops to 5.5 Tflops (if Sony ups the GPU clock to be more in line with the Scorpio.) So, the Slim is going to be focusing on bringing in new gamers. One's who like to wait for that $299 sweet spot. And if Sony can actually price this thing for $249, then all bets are off and Sony is going to win even bigger.

Also, if MS decides to continue to match or beat the PS4's entry price (which means they'll have to price it at $199-$249 in just a couple of months after their Slim launches), they're going to be eating losses, again, thanks to the inclusion of the 4K player.