I am currently investing into a new gaming PC with a Radeon HD 7990. According to objective reviews (e.g. ExtremeTech Review) this card outperforms many the competitors on the market, especially when it comes to bitcoin mining.
When I played around with the expert settings of the Coinish Bitcoin calculater, I quickly realized, that even with my cheapest energy provider (~0.1$/KWh) I will not be able to break even, considering the price of the card.
In addition I tried the same calculation with the values of high-end asic devices that I found available online, similar results.
Is this calculator too pessimistic or is it really not possible to expect a solid ROI with high-end hardware (GPU or asic) at the moment (End of 2013).