Radical_3d
Maybe my response was a bit too hot off the gun. Had to re-read your post; I didn't see the point you were making until re-reading it.
There's still an item or two inaccurate (the SSD in XSX isn't necessarily off-the-shelf, it's a custom casing designed in tandem with Seagate), but you're generally right about the other stuff. PS5 does have those particular features and things like the controller, SSD I/O hardware and cooling system are going to be a nice chunk of the BOM.
Both systems are probably very similar in their overall BOM; I can see XSX's BOM being slightly cheaper but MSRP reflective of that being more realistically priced at $449, not $399. If it turns out to come in at $399 I'll happily shoot myself in the other foot.