Sony.. Obviously. Take a look at how they price everything else.... lol
Like that ridiculous $250 for the Vita itself? I mean c'mon, they're competition would never price something that high.
OH WAIT. The same people who call the Vita "outrageously overpriced" are the same people who bought their competitor's product for an identical price.
Even if they aren't selling at a loss, just make you wonder how much profit they are getting for each psv.
Probably not a terrible large amount. Kindle Fires, I heard, cost almost as much to make as they sell for. Like something like $198 to make and they sell for $200. I forget where I saw this though, I'd suggest looking it up and not taking my word for it. But they'll bank on game sales and accessory sales like this to make up a majority of the profit, the Vita just won't dig them a hole they have to climb out of before they make a profit, unlike the PS3 Slim (even though that eventually turned a profit too).