There was a chart circling around awhile ago that was pretty close, though that wasn't the first/main source of the info. I had heard how much both companies were selling their kits for which didn't include all components nor packaging/shipping and everything else. So the base numbers are pretty accurate but are used to extrapolate the real cost. The final numbers seemed to be pretty accurate when it leaked that the GTX260c216 cards were selling for ~$150, they were actually losing money.
As far as the gaming vs professional market, I recall a statement from nvidia saying that 70% of their profit comes from the workstation/professional market. I cannot seem to find the quote, so I might be wrong.





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