WoWenomics just posted some Abyssal Shatter Test Results. I wish I knew the abyssal crystal market better so I could do some solid math on it. So I have no clue if they are profitable to shatter on my server. But I do know the cost of the other mats and can guess the break even point.
Using the numbers over at WoWenomics, I came up with this calculation.
ID * 9.79 * .3047 + CE * 2.99 * .6953 = Abyssal break even value
For ID, CE, and Abyssal use the market price for the item. Infinite dust is 4.5g, Cosmic Essence is 15g, and I do not know the Abyssal crystal price. If I put those numbers in to the equation, it puts my abyssal crystal value at 44.6G. That sounds very close to what I think it should be.
If you get GE from the shatter, its average value is 44.85g. If you get ID from the shatter, its average value is 44.06g. I found that very interesting that it balanced that well.
Remember these values are per per server. So plug your values into the calculation for yourself.