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@OP:

Initial investments have already been made and games are under development. Ditching Vita would mean throwing all that money away without even trying to recover it. As long as losses on HW production be not excessive and SW profits exceed them, or be growing fast enough to do it in reasonable time, it makes sense to continue production, even more if HW costs will drop, and they always do, with time, in electronics.
Even if initial costs were excessive, ditching all would worsen things, as production makes HW costs drop, while SW becomes profitable after a given number of copies of each title is sold, stopping selling HW and SW would prevent even a partial return on investments.
If initial investments are little and production costs are huge, ditching a product can be a reasonable choice, but for products that have high initial costs and OTOH production costs that drop with time, once you paid initial investments, trying to sell the product is the only choice that can prevent from totally losing the investment.



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