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drkohler said:

The real cost of manufacturing a PS3 was, of course, lower than the manufacturing cost of a X360. As a generic manufacturer of all things that run on electricity, Sony has high leverage over MS with manufacturers

I doubt that the deals Sony got from manufacturers (Asustek at first, later Foxconn) were sooo much better than the deals Microsoft got (Flextronics, Wistron and Celestica at first, later Foxconn).