This seems to be your central premise, and so my question is: what makes you think that premise is correct?
I prefer to avoid this debate because you seem determined to 'prove' that Nintendo's production costs are compatible with current gen AAA, sorry that's not happening.
It's not me, Iwata made it clear that they need to keep the customer distant from the real values of the thing.
"With regard to the influence on the Wii U, what we have to take most seriously is that the price markdown could damage the trust of the consumers who bought the Nintendo 3DS just after the launch. I feel greatly accountable for it. Our decision of the price markdown this time has a side effect that, at the launch of the Wii U,
people may feel that the price might drop in the near future if they wait. Nevertheless, we have decided to cut down the price of the Nintendo 3DS as we consider it as a necessary decision now. What we will be able to do to recover the consumers' trust before the launch of the Wii U is very important to us."
It's a fight where the most patient wins. If each of the 60 Nintendo fans who posted here multiplies this information, Nintendo will soon change.