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koffieboon said:
Although only partly related to this topic, does anybody know at what exact stage Nintendo, Sony and Microsoft count a console as being shipped and do we know if they all use the exact same stage?

I'm not certain of the exact stages of all three console manufacturers accounting practices at the moment, but with there fiscal 2007 report Sony changed their shipped numbers to reflect the shipment out of their hands to retailers (and I believe it was from their factories to warehouses before this).