I agree, but if Microsoft spend say $100 of their "budget" on packing a kinect 2 in with every system, it'll put them on similar grounds to Sony concerning the amount spent on the actual console.

That would be a powerful console. For 40kyen/$500 Sony could definitely get these specs or better considering the loss. Well, imo it's a powerful console, nothing beastly like PS360 but nothing to scoff at either, a significant jump over Wii U and big jump over this gen for a very reasonable price.

Aaah yes, but as someone wrote here not long ago kinect 1.0 actually was a stripped down version, so 2.0 shouldn't be too expansive... If this is true that is! But they could sell it separately or have different SKU's... or they'll just lose $200 thinking they'll make it back in the long run (and this will of course see them exiting the HW business ;))

I read your list and I'm not sure an HD 7850 is possible given the 130 watt TDP.   That's very high.    The GPU's in the PS3 and X360 were between 60 and 80 watts.  A game console chassis cannot disspate heat as well as a computer tower can.

You are also running into the currency problem we discussed above.   You can't price a build in Pounds because it doesn't work that way.   You have to price it in Yen first and then exchange it to the other currencies.  And you can't simply convert your Pounds to Yen.   You need to find out what those componenets cost in Yen first.   I know that's a pain in the ass to do but if you go about it the other way around, you end up miscalculating what the actual build cost will be.

For example, your $310 build cost would be ¥24,369.    That's far lower than the Wii U itself and more than the $39 retail margin you added.  Which, by the way tends to be little to zero margin at all.   It's why many retailers rfused to carry the PSP Go.

AMD APU line is the budget choice for PC builders.  Lots of cores with high clock speeds at a relatively low cost (relative to intel).  They are x86/64 chips usually with a competant integrated graphics solution on the chip.  While they are cheaper than intel's line, they also underperform it significantly.  I really wonder how an x86/64 chip will perform in a game console, since to my knowledge this will be the first time someone has used one for that purpose.

One advantage (?) of them using an x86/64 chipset in their machines is that allows Sony and Microsoft to put windows 8 or other x86/64 OS backend on the device with not much modification.  For windows 8, it'll take drivers.  Sony could potentially use a Linux backend with this chipset, and I honestly think they will since "Playstation is a computer, not a console" has become a sony meme.  They might actually convince relevant governing bodies that this time its true, and be able to dodge the export tax that they are constantly trying to avoid.

While true, you still have VRAM and a coolling solution on the console so you still end up having to add that in overall. 

AMD APU line is the budget choice for PC builders.  Lots of cores with high clock speeds at a relatively low cost (relative to intel).  They are x86/64 chips usually with a competant integrated graphics solution on the chip.  While they are cheaper than intel's line, they also underperform it significantly.  I really wonder how an x86/64 chip will perform in a game console, since to my knowledge this will be the first time someone has used one for that purpose.

One advantage (?) of them using an x86/64 chipset in their machines is that allows Sony and Microsoft to put windows 8 or other x86/64 OS backend on the device with not much modification.  For windows 8, it'll take drivers.  Sony could potentially use a Linux backend with this chipset, and I honestly think they will since "Playstation is a computer, not a console" has become a sony meme.  They might actually convince relevant governing bodies that this time its true, and be able to dodge the export tax that they are constantly trying to avoid.