Nope, the PS3 was just an example of why you can't sell at a loss with an open platform. Selling at a loss was the central point of the discussion, if that flew over your head it's fine, but don't try to make it my fault that you jumped in the middle of a discussion about why Valve can't sell at a loss and said:

The Steam Machine is a standard x86 computer that can't match the ubiquitous ThinkCentres in price/performance.

Which implies that even with the Steam Machines being sold at a loss a ThinkCenter would have a best price/performance which is just impossible.

This is going in circles and bringing nothing constructive.

Yeah, because business can't simply ask employees or random people to buy the machines, rebuy from them and still get them cheaper. Hell, they can even advertise they will be buying machines for 10% higher price and let random people offer it to them. It's an open platform, you can't prevent people from getting it. Selling the machines at a loss is a sure way to have Valve bleed money, just like it happened with the PlayStation 3 until they closed the system. I would rather the hardware costs a bit more so that the platform can remain open.