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what i'm saying is with 92k employee at ms and 4+k at nintendo and most of them devs.... there is just no way in hell nintendo can even do r&d on the same scale ms does....
so yeah no contest here.... not the same category.... we are trying to compare feather weight with heavy weight.....

again- your logic is bigger must be better, even though you specifically said "it's not a pissing contest". most of microsofts staff has absolutely nothing to do with their video game division or r&d, whereas most of nintendo's does. what's the size of microsofts video game r&d department? do you know? and just because you have a lot of employees, doesn't mean they're better, that completely fails to look at the quality & function of such employees.