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If you're eliminating money from the set of valid reasons, then I bet you can't post two good reasons why third parties should make PS4 or Xbox One games.

I don't need two good reasons, I need just one: business. Even if a single product is unprofitable (and few will be, when you're talking multiplatform titles where the only added costs are porting costs), having your products on the system will increase awareness amongst the owners of said system, and increases the chance of a breakout hit (like Just Dance, for instance). It also allows you to further improve your skill at developing code for the system, which means that, should the system start selling a lot better, you're well placed to leverage the suddenly-flourishing market.