If there was an obvious advantage to develop/publish on either PC or console we would have a clear winner by now. Look at these sales analysis of Shovel Knight and Retro City Rampage.
http://gamrconnect.vgchartz.com/thread.php?id=195308&page=1#
http://yachtclubgames.com/2014/08/sales-one-month/
Sales in units may be bigger on PC but may not always translate into profit as price often is lower.
On the other side of the equation, in 2010 the average gamer was 34 years old. and those between 18 - 49 years old made up 49% of gamers. Under 18 was only 25%.
http://www.esrb.org/about/video-game-industry-statistics.jsp
The average gamer of 34 probably has both the money and the space to buy a gaming PC and keep it updated with hardware and peripherals.
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