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Acevil said:
Lawlight said:

No, Nintendo reports all software sales in their earnings reports.

Actually they sadly do not, based on the wording in the IR report in Nintendo's software total. They report retail copies with their retail+digital total. Download only titles are not included in that total they provide (but obviously do appear in revenue). Sony software does include everything in the total software total. 

Yeah, I’m looking at the wording - it says downloadable versions of software. That to me includes games that are digital-only as well.