So if ~$400 is raw material cost, then the actual cost of a retail delivered unit is closer to $550-600. So anyone expecting this to be under $450-$500 at launch is crazy. Sony is not going to approach a $200 loss per unit again. Vita was pretty much right at the breaking point or a slight loss, expect the same with PS4.

I think $450 is a good price but this time I think Sony will be release a model with some anual service contract... like AT&T with iPhone... I don't know... something like PS4 $299 in the 3-years Online Services contract.

casing, usb ports, psu, connectors etc...most likely.

I agree...I think Sony will give consumers a choice this time around and be wise about losing money.  With costs and retail mark-up I don't see PS4 selling for less than $450 ($499 most probable) while NEARLY breaking even or a slight loss like the Vita and Wii U at the moment.  I think they will introduce a PS4 version with a 3-year online service contract for $329-$349 but that version will be skimped on things like #of usb drives and size of the hard drive.  (By that time the Wii U deluxe should also be @ $249.99-$299.99 making all 3 next gen systems affordable to mainstream gamers)

No wonder they slashed the Vita price the PS4 will cost just a little bit more!

As I keep saying, non-PC people have no idea how affordable PC components are now.  

I could build a Wii U level gaming build for ~$300 or less.

Edit: I just built something stronger than the Wii U for $280:

http://www.newegg.com/Product/Product.aspx?Item=N82E16811208056

http://www.newegg.com/Product/Product.aspx?Item=N82E16813157332

http://www.newegg.com/Product/Product.aspx?Item=N82E16819113288

http://www.newegg.com/Product/Product.aspx?Item=N82E16820148499

http://www.newegg.com/Product/Product.aspx?Item=N82E16822152288

I honestly don't see Sony going with a contract style for the PS4.

If they haven't done it with Vita which is a portable console with 3G and heavy focused on download software, things that make it an almost ideal patform for that kind of contract, why will they do it with a home console where most of the games will be bought at retail?

OT: With those costs, I think a price of 400-450 € is what we should expect.

There's a lot of stuff that isn't included in this: Advertisement, shipping, warehousing (!), paying your workforce (!!), service costs, the PS Eye camera, the controller. As the sheet states this is just the bill of materials cost. Total cost is going to be a lot higher. At $400 they'll certainly make a considerable loss. Don't want to ruin some people's excitement - I just don't want to go through all those "Is the XXX making a profit?"-stuff again. It's in no way near as bad as the PS3's BOM at launch. Sony definitely learned from the PS3 launch.

Good god at the PS3 cost, $350 just for the blu ray drive. They really were insane.

Ok, come back when you'll finish ZombieU on this config... )))