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I see the logic with Microsoft paying for the exclusives and earlier releases. Calling "dibs" on the products makes them money now as apposed to later. Yes, some of these projects end up in Sony's hand but by the time they get there, the game isn't hot anymore. Sony still makes a pretty penny by waiting but Microsoft gets the money up front. That money can be used in a number of ways such as advertising another product. Meanwhile, Sony is waiting.
See where I'm going? Microsoft is willing to pay extra to get results immediately. We see that it isn't paying off like they hoped. Continuing to say "this DLC is exclusive to Xbox" will probably convince a certain few to pick up the game for Xbox as opposed to PS3. That may not be the case but once again, MS still gained that money immediately.
Microsoft being such a Juggernaut in terms of cash, I don't think a loss here and there will affect them too badly. They're still getting to say, "we got dibs on this first" and get people to buy the game for their product instead of their competition.