Hmm... That is food for thought. Oddly that "DRM Tax" might just be a negative number. The GPX2 is vastly superior to the preceding model, and yet, they're intending to sell it for less. It could be that either:
A) They're getting a kick-back from the DRM company, with DRM company hoping for future revenue from the unit in exchange for content. Not unlike the Napster rebate on portable music players here in the US.
or
B) They're gambling on the future, and hoping that they can sell DRM'ed content to their users, and cutting profit of the handheld in hopes of selling more secondary content. Like most video game companies do with games, except most likely with video and music in this case.