I still believe Bandai does not lose money with OCE. 1) It's a re-paint with no (or tiny) fixed cost. 2) It is sold via Tamashii Web Shop with a pre-order system. Therefore, they make sure that the variable cost of producing each unit is covered with a sale. So each OCE unit sold is going to be pure profit to Bandai.
However, the issue that Bandai really needs to consider is cannibalization. This is why they probably don't release too many OCEs.