I don't know if Sony wants to push up the launch of the PS4 in order to match the 360. We're seeing a pretty dramatic shift in strategy from Sony this gen. Last gen they were extremely aggressive price wise and were ok with making less money selling hardware in order to eat up a lot of market share. Due to their financial troubles, this generation seems different. They should have dropped the PS3 and Vita prices already but have not because they make money (or lose very little in the Vita's case, idk what the total cost per unit is there, I read $160 but that was before R&D, marketing, etc). So it makes more financial sense for Sony to just ride out the PS3 as long as they can and continue profiting off of it,
A year head start is nowhere near as important this gen for MS as it was last generation. MS has improved their brand name immensely and now basically have the biggest market (US) in the bag.