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Ka-pi96 said:
greenmedic88 said:

It is true. It's always been true.

"Nintendo sells Wii U basic version for $299 and more advanced deluxe flavor at $349. The bill-of-materials of Nintendo Wii U is not precisely known, however, the company itself claims that it starts to make money on Wii U once it sells one game title for $50 - $60. Therefore it is highly likely that the manufacturing cost of Wii U is very close to break-even point."

http://www.xbitlabs.com/news/multimedia/display/20130620232009_Nintendo_It_Is_Not_Easy_to_Cut_Price_of_Wii_U.html

That quote says it`s not true though...

If they`re not making any money without a game sale then the Wii U is obviously not being sold at a profit. It doesn`t matter if it`s close to the break even point or not, a loss is still a loss regardless of how small it may be.

It wasn't being sold at a loss either at the time of release. The BoM was estimated to be about $228 for the basic set. 

Wii U RAM (2GB) $6, Wii U Flash Memory (8GB model) $6, case and everything else ($79), processor $40

Wii U console itself total cost: $228

Game Pad components: $30

Wii U Game Pad total cost: $79 (they say the Wii U Game Pad's 6.2 inch display costs $24)

So, $7. 
You want to split hairs for the sake of being argumentative rather than presenting an argument, that's fine.
But to suggest the Nintendo would incur the type of losses per unit that would be required to sell PS4 Pro level specs with a high res display and LiPo battery pack sufficient to make it a portable device at a starting price of $299 is an argument I'm not going to buy without some real logic.