According to a statement from International Business Times, Shaw Wu - American Technology Research Analyst estimates that Microsoft is taking a $50 loss for every Zune that is sold.  By taking an early hit, Microsoft hopes to make money back on consumer purchases through its Zune Markeplace infrastructure.  Very, very comparable to how Microsoft runs things with the Xbox 360.

“We believe [Microsoft] not pricing lower [than $249] demonstrates AAPL’s (Apple) under-appreciated scale and supply chain strength,” Shaw Wu of American Technology Research told clients.

In research released on Friday, Wu contends that Microsoft will lose nearly $50 per every Zune sold, while Apple enjoys an estimated “18-22% gross margin and 8-11% operating margin.”

“To us, the key question is whether Zune priced in-line with a vPod will take share with its bulkier form factor, same Windows UI and software currently available from 15-20 vendors, and inferior battery life,” he said.

Regadless, the analysts believes the Zune will see modest success due to Microsoft’s vast recourses and strong brand, however also concludes it will come at the “expense of its Windows ‘partners.’”

More proof about the loss can be found from Scott Erickson, Senior Director of Product Marketing for Zune who stated “We had to look at what was in the market and offer a competitive price.  We’re not going to be profitable this holiday but the Zune project is a multiyear strategy.”