shipping alone on the smaller mac is going equate to cheaper prices on the user..
That isn't a BOM price component.
i dont know how many times a mac pro is shipped before reaching the end buyer but i'd guess at least three times..
3 * $50 = $150... still underwater on CPU increase. I never said there were not some subsystem cost reductions. But Apple added about as much as substracted with this new Mac Pro.
std 3.5" HDD --> custom PCI-e (bleeding edge SATA Express?) based SSD (probably an increase)
3 1GB DIMMs ---> likely at least 4 2GB DIMMs (probably an increase 4 x 4GB would be even more so )
1 FW controller ---> 3 TB controllers ( an increase)
0 discrete USB controller ---> 1 Discrete USB 3.0 controller ( an increase )
1 mainstream std format GPU card --> 2 FirePro configuration customer format GPUs card ( an increase )
Those definitely do have cost saving offsets to help balance them off. However, throwing a CPU increase on top of that makes it 6 items need to trade costs with. None cost in those decreases are in the GPU sized priced range.
and you're looking at maybe 40 old mac pros per palette vs. 250 new ones..