Don't think the difference in number of chips or components is that big really, especially when you factor in X+S consoles and all the Xcloud servers. There are a lot of Series X chips that were made but will never see the outside of a server room.
There are a few material differences we can identify that impact COGS between the two, but it's hard to specify exactly how many $ that equates to. At a high-level:
For XSX
- XSX has a larger SoC i.e., less chips per wafer in turn increasing unit cost (assuming equal yield)
- XSX vapor chamber/cooling system is more expensive than a traditional heat-sink
- XSX split-motherboard design being more expensive to manufacture but that is an assumption
- XSX packaging (box) has more expensive materials
BUT
- XSX has smaller packaging dimensions, and originally weighed less than the OG PS5, reducing logistics costs
- XSX has a slower SSD, reducing component cost
- XSX has a single manufacturing line set-up
- XSX has a cheaper controller component cost
For PS5
- PS5 has a faster SSD which is more expensive (although less capacity relative to XSX)
- PS5 is larger in terms of packaging dimensions, increasing logistics costs
- PS5 has two models (disc, digital) with assembly line differences at least at the end, increasing costs
- DualSense having more components/features increasing unit costs
BUT
- PS5 has a smaller SoC increasing per wafer output (assuming equal yield)
- PS5 has a more traditional heat-sink paired with liquid metal, likely less than the vapor chamber design
- PS5 has undergone revisions reducing materials used i.e., heatsink mass and motherboard shrink, reducing cost both in raw manufacturing materials and reduced weight for logistics (current iterations light than an XSX) but still larger dimension-wise (unsure of the relative trade-offs between weight vs dimensions for logistics pricing)
- PS5 packaging being bare-bones and made from recycled paper/cardboard
Future looking: if rumors are true about PS5D being the only model with an optional disc-drive accessory, that would simplify the manufacturing side reducing costs somewhat.
Then there are the volume/scale and R&D factors to take into account for Xbox as a whole: two separate manufacturing production lines for XSX/XSS and associated volume discounts being split between them, two separate consoles for R&D (console internal design, retail box packaging, component sourcing, SoC differences, fab lines) etc. Can't comment on SoC volume costs due to use of XSX SoC's in xCloud.
Impossible to gauge exact $ figures with all the above but those are the superficial differences between the two.
