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We would have to calculate the tipping point, that means the amount of software sales that make porting a game for the console worth it, that changes from company to company and game to game, but HW sales for the console does matter to the publishers, just not too much.

Let's say that around 3% of the Wii U owners buy any particular third party game, if the installed based for the Wii U grows to 10million units, 300k sales can be expected of a decent-good third party game, it is enough for a company?, well as I said before it depends. Now if the installed base grows to 20 millions, expected sales are 600k it is worth it now? maybe for more companies or games. How much it matters the sales? very little, around 3% of the install base actually matters to the third party publishers, but they do matter in the long run.

The problem is that porting is becoming less and less of an option as they are creating less 360 and PS3 versions of their games, and porting from PS4 and One is more expensive so you need to sell even more copies to make it worth it.