Let the hive mind of Engadget get that for you.
"I've found myself using my PC for a lot of conversations lately, and I'm also considering recording a podcast to share with anyone who will listen. There are tons of USB headset / microphones out there, and I'm hoping someone has some solid recommendations based on experience. I'll consider both headsets and standalone mics, by the way, but I'd like to keep the bill under $100 if possible. Help!"
I can see Sony and Toshiba selling at a loss, since I believe they get some of the royalties from their respective format sales. In fact, I'm pretty sure the first Toshiba HD-DVD player sold at a loss. For the other hardware companies, I don't think they receive much, if any, royalties from movie sales so I cant see them selling at a loss.