Ian Cutress recently did a video on the topic here (I think he changed the title to reflect the end price of the auction), which does a bit of a breakdown. You for example also have to add shipping costs (from a certified company) to the price.
Pretty crazy to think that it is actually not sure whether spending less than 500k on a supercomputer is worth it. Goes to show how far technology has come.
I guess if everything sells you might make profit, but then it also comes with a lot of hassle and risk. And for actually using it, I imagine that electricity cost would be a huge factor.