I'm sure it isnt as simple as all that. What about the included joy cons, grip, dock, straps, adapter, hdmi cord etc, Dont forget it's quite a bit heavier and bulkier than a tablet so increased shipping and handling costs as well.
Also a marketing campaign for a console I'd imagine is quite a bit more costly than say a $50 RCA tablet. That gets factored into the cost of Switch as well.
Trust me when I tell you that all those thing you mentioned (especially in bulk) doesn't cost nearly as much as most seem to think they do.
A japanese company tore down the NS and gave their own estimate of everything involved in making the NS and they arrived at $257.
But that company isn't even taking into account whatever kinda deals nintendo may have made for the parts or components used. Eg, they have the joycons priced at $45 on tehir own to make. Not a chance in hell thats accurate when like I said an entire fully working tablet complete with cameras and sensors and processors and screen costs around $50 at RETAIL. So can you imagine how much it cost to make that?
HDMI cord? Cents en masse, dock? Have you seen inside the dock? Do not let its size fool you.
Estimates have it pegged at $250.... I am simply saying I am sure it costs even less than that. Nintendo could have sold the NS at $250 and broke even. But Nintendo will be Nintendo..... and don't even get me started on the prices of their accessories.
Contrary to what nintendo or some of its fans would have you (or most people) believe, we aren't living in a tech vacuum. You wanna have an idea of how much the NS costs? just look around at all the tech already out there.
And lets even assume you are a complete failure of a company and you will not make a dime from sales of software and accessories so you must make consumers pay for your marketing; and we add $10 marketing subcharge to each console sold.... with 10M sales thats $100M. and that still doesn't take the console up to $299. Nintendo just priced the NS as they did cause as they always do? they knew they would get away with it.