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Because as the PS4 and Xbox one show there is still a market that wants better graphics, mulitplats and bigger games than a handheld can really produce. If Nintendo don't want to tap into that market then they don't have to, but if they do then they need parity. Third party games can still net a tidy profit for the hardware maufacturer.

I don't see sony or Microsoft releasing consoles with tech so good that it leads to losses like they did in the PS360 era. If Nintendo can make a console with off the shelf parts thats pretty much profitable from day one ala PS4 then it wouldn't be too risky a venture if they choose to do so.