Sony mentioned in the FY2020 Q3 statement that it is incurring a loss of every PS5 due to its decision to set a "strategic" price point for the next generation system. There's no specific dollar amount mentioned, but presumably the losses apply to both the PS5 disc version and the digital-only edition.
This isn't actually something unusual, because PS4 and especially PS3 were sold at a loss, too. On the other hand, Nintendo is making profit with every Switch being sold, right from the start.