Prediction: Average margin will be roughly unchanged because a higher percentage of 4G & 32+ GB models will be sold than were for the iPad 2.
Statement: iSuppli and other cost estimators have significant errors in their estimates.
When you are as big as Apple you are going to be used for this purpose. And Apple indeed needs to maintain public trust, so I think so far they have been making all the right moves. But this is here to stay.
The Motley Fool is the financial equivalent of DigiTimes. I applaud them for their encouragement of understanding financial reports. But if you ever watch one of their videos on Apple, it's as if they haven't a clue.
The interesting piece to me is if they sold something they did not own. Not meaning the foolery of which subsidiary owned what. But was the Chinese subsidiary selling something even they did not own because they were legally bankrupt? It's the only argument that remotely makes sense for the creditors who lost a lot of $.
Either way, a nuisance for Apple. They have 100 times the cash of the worst case scenario.