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

[Gehirnkrampf]

i'm pretty sure that it's a relatively easy task to develop mulitplats between xbox one and ps4.
if you just stick with a standard game engine like unity or unreal engine and don't optimize your code to a specific platform i guess you won't have much trouble.
i mean, we will see less of these console exclusive indies if microsoft banishes their 'first on xbox'-clause.