What puzzles me is the "none of this applies to Nintendo hardware" mentality. I'm pretty sure developing for the Wii U is a LOT more expensive than for the Wii. Development costs from one generation to the next always go up, regardless of the platform. Heck, Nintendo is the company that lost most of its third-party support because it was strangling the ability of everyone else to make a profit.
There also seems to be this idea that we should be comparing everything to what Guerrilla is doing, which is just not the case. Very few developers are going to push the hardware as much as they will. I mean, Namco in the poll, seriously? A lot of developers, especially Japanese developers, aren't going to significantly increase their budgets for next gen. Capcom has already declared that they would not. Most games on the PS3 didn't push the hardware and the same will be true for the PS4.
EA has said that it will depend on the title but that they're looking at a 10-20% increase in costs. At the same time, however, they also said that they're looking to make more money per game sold than last gen.
