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Geralt said:

If you include all windows tablets, phones, surface, microsoft easily wins in the handheld department! If you include vita and 3ds youd have to include these devices because microsoft has an exclusive lineup of games for the Windows store!

One problem with that is; for example if I buy samsung phone it doesn't mean I like Google just because their O.S. is on it. It would still need to be Microsofts Hardware, and a Handheld gaming console is still a gaming console a $99 HP windows tablet for netfix and some free to play apps wouldn't really be in the same category.