I guess Nintendo. They lose "balls" for releasing last-gen tech, not making any new IP's this gen (besides wii series) and an ultra-conservative $250 launch price...but gain massive "balls" for taking the big risk of releasing a console based around motion controls which could have just as easily been the biggest flop in gaming history, but it obviously worked out.
Sony releasing the PS3 at $600 I would call stupid/arrogant, not ballsy. But they do take more risks such as publishing games like Heavy Rain, Last Guardian, and other risky games that aren't mainstream big sellers. I'll give them "balls" for releasing the most powerful console and creating the Blu-ray format (which was almost the downfall of the PS3). They lose balls for just copying Nintendo with the PS Move.
Microsoft took a big risk on Kinect so I'll give them balls for that. Even though they just copied the Eyetoy and made it slightly more advanced, I give them credit for taking the risk of pushing it hard to try and make it mainstream (which the Eyetoy isn't). They take no risks at all on games though. Only things they publish are Halo, Gears, Fable, Forza, etc...no risks taken here.
So like I said, I give Nintendo the most balls b/c they took the biggest risk with just putting motion controls on last gen graphics/power.







