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I'd say Microsoft. They're reacting swiftly to try to put out the fires they've started, and go back to their core audience once more (i.e. damage control).

Nintendo screwed the pooch even harder (twice), and their early responses were panicky attempts to throw stuff at the wall and pray something sticks. It sounds now like they're preparing to cut bait, while dropping enough stuff at the Wii U to mollify current owners. Better late than never and all, but the fact that it took so long for reality to set in counts against them.