Our buddy Troy over at BlackBerryNews scored some insider info from one of his sources detailing the cost of each Bold to AT&T. Turns out that AT&T is paying $499 for each Bold and then subsidizing them to $299 after rebate. That means that AT&T is planning on recovering that over the contract. The $499 price is in line with the $549 no commitment price that AT&T is charging.
Personally I was hoping that the late and delayed release of the Bold would signal a lower price. I would assume that after 6 months of making a device RIM has turned on some economies of scale and reduced their original fixed cost of $158.16 in parts.