So are they still making a loss at that price? iSuppli seems to think so, they estimate about USD 300 in costs per Touchpad. But if that's true, why did they resume production in late August? And now a developer program for a EOL platform? It all seems sort of bizarre.
This is a musing of mine, so it may be completely wrong.
HP most likely "resumed production" so that they could clear out any remaining stock. I can imagine that they had warehouses full of parts that were just not put together yet and had already paid suppliers for. These would have been written off and either sold back to the vendor or been destroyed. Also, it is entirely possible that HP had a contract with their manufacturer for a certain time period and if they broke that contract they would be out X where X is bigger than Y which is the amount it would cost to build and ship these devices at a loss.
This isn't the first time that I've seen a company do a "last run" to clear out the remaining parts before shutting down a product for good.
