Analysis of Nvidia (NVDA) Bill of Materials (BOM) data indicates that a single VR200 NVL72 rack is estimated to cost approximately $7.8M, a 95% increase over the GB300. Significant cost drivers include a 435% increase in Memory expenses and a 233% rise in PCB costs. The author expresses a negative outlook on DRAM, suggesting it is "on its way out" as component costs shift.