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So from what I understand they want to keep platforms separate but release the same or similar APIs for both the handheld and console and similar OSs(it's not like the 3DS and WiiU main mrnu's aren't carbon clones already), and while both machines will feature similar development, the API will be able to take full advantage of the Next Console's power, so while development is almost identical on both platforms, the handheld wouldn't be a burden on the amount of power the Console will have. kinda like running Windows 7 on a 400$ and 4000$ PC, the OS works on both of them and development is easily movable between platforms, but the 4000$ PC can handle much more and Windows 7 allows that extra power to be used.