Remember, electronics cost has basically nothing to do with BOM cost, other than that the bare minimum for profitability is going to be roughly twice the BOM cost.
Sure, but that's because Microsoft likely makes virtually no money off the sale of a console. [0] They need to make the cost of advertising and risk taking back somewhere, and accessories is one way they do that.
Also, with regards to the retail markup, big brands generally do not sell directly to department stores, they will rent the space out instead.
Or even the licensed minecraft controller, which is identical apart from being green and costing $72: https://www.amazon.com/Xbox-Wireless-Controller-Minecraft-Cr...
Remember, electronics cost has basically nothing to do with BOM cost, other than that the bare minimum for profitability is going to be roughly twice the BOM cost.