why is a year of live $60? its 49.99 everywhere Ive ever seen (and $48 on walmart.com right now) and on sale right now for like $36 on xbox consoles. The only real MAJOR flaw I see in this is that you think people want Kinect/Move 
It will be 60 coming up. That's why they're promoting these specials. I saw it for 39.99 on Live myself about a week ago.
This is only an accurate price however if you do indeed buy EVERY accessory they have.
And why did you calculate $40 for PS3 rechargers? It can charge directly off of the PS3 you just need a USB cable. Heck you can charge it off a a computer over USB cable even. Why assume that every user will get motion controllers for 360 and PS3? Why assume that every user gets FOUR controllers?
What this chart utterly FAILS to caculate is the AVERAGE number of differnet accessories that each system owner gets so the numbers are thusly useless.
I took a charger into the picture because another site did the same years ago when they did their comparison. I know nothing of the PS3, so I am unaware of what is and isn't needed. I assumed since they still sell in retail that they were still required. If they aren't, then you can forget that minor charge. Though it looks from SavannahLion's post that it is useful for many people.
To your second point that my chart "utterly FAILS"...My chart isn't meant to cover every single possibility. That kind of research would be nearly impossible. In your eyes, I should've bargain-searched for every single piece of equipment too, huh? Should I have included ebay as well? Then this comparison becomes 1000x more complicated.
It is set up this way to be able to compare things with relative ease without going into too much detail, so calm down. Someone must be a PS3 fan.

It's like I hurt your feelings or something.

If you're only comparing consoles with one player in mind, then all you need to calculate is whatever accessories you want, plus the console, and games. You can do that yourself with relative ease. I decided to do this because of Sony and MS's foray into the Motion portion of gaming. They obviously can't sit idly by and let Nintendo reap the benefits alone. Nintendo's doing well with it NOT just because of the motion control. (In fact, it's not exactly the best stuff.) They're doing well because of the ease of getting FOUR people together and playing. I've seen that sentiment on these boards countless times. "I don't play the Wii unless I have a bunch of friends over." That's the reason I calculated this particular setup with four players.