Of course not.
The OG 2020 PS5 DDV had a BOM of $450 on a 7nm process which accounts for a ~319mm2 APU.
The current 6nm PS5 has a ~250mm2 APU, no disc drive, cost reductions things like cooling, PCB, RAM, PSU and likely even on SSD cost or even slightly cheaper. There is not a chance in hell that it has a BOM that is the same as the 2020 PS5.
And that DD add-on they are selling for $80 can't cost them more than $40.
I don't know how you guys are getting your BOM pricing. For some perspective, if you just take a look at DRAM
exchange you will find that all 16GB of GDDR6 RAM probably cost Sony less than $45 now. But cost around $80 in 2020. And you can also see the pricing of and flash storage too. And then there is that its using a smaller-sized chip on a very mature node. Sony sells the PS5 at the price they sell them now because the demand is there. And they are making a decent profit on each unit sold.
That's why they can price the PS5 slim +disc drive + bundled game all for $499. If the only bundle that existed was Spiderman, we could say that's a write-off off being that its first party, but they also have the COD bundle. No matter what Sony would be giving Activision at least $40 for each of those bundles.