It's basically the same audience as the Wii audience, just perhaps not as mainstream. So unless you want to pretend that M rated games are huge sellers on Nintendo consoles than my point should be pretty obvious The fact remains that historically third party M rated games don't sell as well on Nintendo's consoles as other platforms. But as I also said, if it makes the launch window it has a much better chance of success and could even break a million sales by region.
I was actually thinking of doing the same thing, just not as an investment. No matter how many millions of these things they produce this year they are bound to be sold out during the holidays so I imagine quite a few people will be doing the normal scalping routine on ebay, amazon and craigs list. So somebody will be making atleast alittle extra money flipping them.