I also think tear-down pricing is, at best, quasi-educated guesswork. As mentioned, it doesn't include R&D or marketing costs, and doesn't seem to adjust for pricing changes over time.
The only way to know if the Fire is being sold at a loss
today would be to actually look at the accounting. That also won't tell if you if it will be sold at a loss 3-6 months from now, as component prices will change and as R&D costs are recouped.
Besides, Amazon is a for-profit organization. Unless you plan to compete against them, I'm not entirely sure why it matters how they plan to separate you from your hard-earned cash.
