Today Bandai Namco Games, Inc (NBGI) and Sony Computer Entertainment, Inc (SCEI) has announced that they'd establish a new joint company CELLIUS to create new entertainment contents enabled by Cell Broadband Engine (Cell/B.E.) in March. The press release makes no mention of PS3 and the main business of this company is "development/sales of audio/visual software and computer software". Bandai Namco has 51% shares while SCE has 49%.
http://www.watch.impress.co.jp/game/docs/20070124/cell.htm
http://www.scei.co.jp/corporate/release/pdf/070124+.pdf (Japanese PR)
http://www.watch.impress.co.jp/game/docs/20070124/cell.htm
http://www.scei.co.jp/corporate/release/pdf/070124+.pdf (Japanese PR)