Some of the damages done to the plants and factories in Japan will most likely be covered by disaster insurance, at a later point. So allot of those costs will probably be reimbursed later.
They don't start to make money until it's rebuilt, and in full production again.
The PSN-fallout however, is just initial costs, of what it has cost Sony to rebuild the network, providing their consumers identity-theft-protection programs, engineering-overtime, and similar..
Most of the games/movies in their welcome back programsare their own products, so it dosn't cost Sony anything to give them away, they just don't earn money on them, this month.
That cost might rise, if consumers get's troubles with stolen identities, and similar.
I read in a different thread here, that it would be much better if Sony just split the costs on the users, and gave the users money to spend on PSN-store.
I find it abit ridickolous, a couple of dollars on the PSN-store wouldn't help anyone if they get their identity stolen. The fraud-insurance programs wich you can sign up for, for free - might do just that.