""This is the reason why we have millions of PS3 systems that are "unsold" and collecting dust in Sony's warehouses, but are still considered "sold," by Sony shareholders.""

Lets think rationally. Do you honestly believe a manufacturer can report sales of items sitting in thier own warehouse? A sale is made (and taxes must be paid) when an item is sent from a manufacturer (Sony) to a distributor or retailer (in most cases a large distributor who sells to smaller retailers). These products can sit and collect dust in warehouses of distributors/retailers and be considered sold products, but I doubt the next month these companies will make orders for new items if they already have a sufficient stock.

Also, you do know that warehousing inventory does cost money, a lot of money. It is not in the interests of retailers or manufacturers to hold stock, especially big bulky PS3 systems. I imagine almost all systems are produced in batches based on future orders (not sales forecasts).