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The difference between Dreamcast and Xbox is bigger than PS360 and Wii-U, so teh Wii-U being more powerfull overall than PS360 does noet make it next gen. Also Wii-U doesn't do GPGPU so pure from a power perspective it is not next gen.

Though since it is the succesoor of the Wii it is still belongs to the next gen of consoles, no matter how big the performance difference.