Note that this data is all just made up. The components listed are probably close to right (though I don't see anything about the haptic device--could be I overlooked it) but the cost for each is just a random guess. I'm guessing they also well undershoot the assembly cost, given the extreme care Apple puts into its manufacturing process.
And even if all the per-unit costs are correct, the fact that they leave out R&D and logistics costs is very misleading, especially given that this is not just a new revision of a well-understood product like a new Mac or iPhone. This is a new product altogether, and that overhead is significantly higher. So in the end the number is misleading and ultimately pointless, except to Apple's cost accountants.
And even if all the per-unit costs are correct, the fact that they leave out R&D and logistics costs is very misleading, especially given that this is not just a new revision of a well-understood product like a new Mac or iPhone. This is a new product altogether, and that overhead is significantly higher. So in the end the number is misleading and ultimately pointless, except to Apple's cost accountants.