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This sounds really low to me. Even if all we assume is the lower end of being entirely comprised out of Switch shipments (2.74 million max), then the cost of the X1 to Nintendo is less than $70 even if we assume that the Shield is credited somewhere else.

Looks like Nintendo weren't lying when they said they had room for a price drop.



 
I WON A BET AGAINST AZUREN! WOOOOOOOOOOAAAAAAAAHHHHHHHHHHHHHHHHHHH

:3