Alright, then so from what I understand about this posts original concept the OP has argued that the price of the N900 is too high. He later amended the statement by adding that the price was economically and logically defensible but still a rip-off.

Then followed some discussion about fixed costs needed to be added to his calculations etc. (something consulting companies have relatively little of) which was disputed on the grounds that other companies have fixed costs too?

I'm a bit confused but to me this is like when I was six and discovered that the price to make a CD was a few cents, after that I was outraged by the price of a music-CD I was about to buy. My mother explained to me that there were other costs involved than just the ones I was looking at. I understood her argument but still couldn't bring myself to buy the CD (sound familiar?)

PS: it is also a proven fact that a price that seems to be too low when compared to other equivalent products on the market, consumers tend not to trust it. I know it sounds weird but you simply cannot price your product too low or people will get suspicious and not buy it.