Data from a Nielsen Videoscan email does seem to cast suspicion on Paramount's numbers. Although no one from Paramount has disputed the Nielsen figures, at least one person explained that the additional units were sold by outlets like Amazon.com. Most Paramount employees dismissed the furor as simply more posturing by the Blu-ray camp.
However, such a big discrepancy between reported figures and reality could easily be chalked up to Paramount making a misleading statement to promote their format of choice. Sales records could easily influence both hardware manufacturers and consumers that one format or the other is winning the war, so it's hardly surprising that Blu-ray backers would cry foul.
Source: Deadline Hollywood Daily