i remember shortly after the PS4 first launched, people tore that down to find the production cost. it turned out they only made $22 in profit from each console sold.
but now for my actual thoughts on this. i really do think, even more so than before, that they should have sold it at a loss and priced it at $249.99. they would have only lost $7 per unit, and the competitive price tag would have drawn in even bigger crowds than it already has, meaning they would profit a ton from software sales. or even go a step further and bundle a game with each unit priced at $299.99 to make it more competitive.