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Whereas XBOX got huge software sales which means lot of revenue and also equally large boost in UK and good boost in America also.. and we have to remember that XBOX already have more than twice the owners in these countries...

We don't know how much of that revenue, however, will reach Microsoft. Among the many, many deals MS made R*, they may have given them a very low per sale royalty rate. Typically, royalty rates are very high (~15-20$) per full price $60 game.

If you compare this to last generation, then there is absolutely no question that this was a huge loss for Sony. However, looking at this generation only, I think Sony benefited more from GTA 4 than Microsoft did.

Think of it as an A student from grade school that had been getting a D overall his freshman year of college, and is now improving that grade to a C, and he looks like he could further improve it.  GTA 4 may be another bump in popularity for MS, but it's a bigger boost for Sony who is in more need of games on their platform.