You guys disagree with this statement? ...well all of this statement?
Because I don't think Nintendo is gonna design a system that would lose money at $350 either, but that's mostly because they've never designed a $350 system before as far as I know.
I think if you just look at the system itself it won't lose money just on itself. I think if you add in the U Pad, and potentially a WiiMote+ AND you add in the possibility of a pack in game... I mean, unless you think one or more of those is not likely, but take what you think the likely cost of the system itself will be and add those components.