This is analytical information though, so not necessairly totally accurate, but there are many, many, many more sites all stating the same thing - the figures vary, but they all state that Nintendo IS making a profit on each Wii sold. Are they all wrong?
Given that the only ones which make any attempt to back up what they say all stem from the same original article in Forbes, which is the opinion of just one analyst, I wouldn't say your inference that it's me versus the entire industry is an entirely accurate portrayal. So if you'll forgive me making your question a little more accurate. Am I saying that Dave Gibson is wrong? Yes, I am. I'll leave you to draw your own conclusions about why.