Could it become financially more viable for smaller developers to make games PS4 exclusive instead of multiplats?

[eFKac]

Doubt it especially for bigger 3rd parties, as porting between the platforms and PC should be quick and easy enough to cover the cost and make a hefty profit.
What this warrants though (at least I think) is that no multiplat will skip the PS4 if not moneyhatted and smaller developers which usually preferred X360 last gen and often skipped PS3 may now choose PS4 over X1. We have a few examples already.
Also hopefully developers will choose PS4 as the leading platform and then downport to the Xbone, not the other way around, securing the best possible experience for the biggest amount of gamers.