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I disagree with the initial assumption that PSP 'start up costs' means each PSP sold at a loss. It doesn't mean that. It just means there were start up costs, building inventory, advertising, etc.

And bonus points for sony for making their statemtns as confusing as possible. Fiscal Years are usually named for the year in which they end. Jan 1 2001 to Dec31 2001 would be FY2001. Mar 1 2001 to Feb28 2002 would be FY2002. On Sony's SEC reports they do that, "Fiscal year Ended 2008"
http://www.sec.gov/Archives/edgar/data/313838/000114554908001104/k01608e20vf.htm#145

But on their own web site, they refer to the same document as FY2007:
http://www.sony.net/SonyInfo/IR/financial/fr/viewer/07q4/

Nice.



Trying to convince me the Wii is a real adult game machine 'if you play it right' is like trying to convince me Tofu tastes great 'if you just cook it right'