Agree with you Killswitch. The screen(inc touch and glass layers) is usually 3 - 5 times the cost of the SOC . If the product has LTE, the chips associated with that are the second most costly item.
I've detailed this before, but I'll go through it again. You cannot determine what OUYA should cost simply by looking at the cost of other products. Let me give you an example. When the OUYA launched at retail , Microsoft were selling the Surface RT with Tegra 3 in it for $500 (dropped to $350 a month later) . Also at that time there was the Wikipad for $250 . At the cheapest end there was the poorly/cheaply built Nexus 7 for $199 - which used the slowest low end 1.2Ghz T30L Tegra 3 as opposed to the fastest top end 1.6-1.7 Ghz T33 Tegra 3 the OUYA uses.
Does that mean the Tegra 3 OUYA should then cost $200-$500 , no, obviously not since the Ouya went on sale for $99 .
Trying to work out what the Ouya could launch for by looking at tablets is like comparing apples and oranges. They are completey different products , have different components and also sell at completely different business models - ie they sell at HW profits whereas the OUYA sells at basically cost and makes money from SW. If you were going to try and use them as a gauge to work out how much the SOC they used cost, you would need to know the profit margin and at least the costs of some or most of their parts.






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