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malistix1985 said:
Pc gaming is the best platform and software sales are the biggest profit for nintendo so entering the PC market would be smart.

The Switch has a very different appeal then people who buy a PC and many might even like to have both, play anywhere like xbox is doing would have MUCH more appeal if it was combined with the switch because you could continue your games on the go.

Anyway, I never expected them to enter the PC market but it would be very profitable.

 

Selling a game on steam would be less profitable for Nintendo. Steam takes a 30% cut off game sales, and games are often sold at bargain bin prices. So Nintendo would be forced to sell their $60 games for $30 on steam a few months after release. Then they'd have to give up a cut of $10 to steam, netting them $20 profit. On the other hand they can release their game for $60 on a console they own, give a $10 cut to the brick and mortar store, and pocket $50 in profit. Normally it wouldn't work that way, but Nintendo is the developer, publisher, distributer, and console owner, so they can take a massive slice of the pie. 

It gets even worse when you consider the extra time and cost that it takes to develop a game for PC. Making sure your game looks as good as every other AAA game, making sure your game runs great on every single PC build, and getting your game to run 60fps/1080p all take time and money. Sticking with the Switch lets Nintendo stay an entire console generation behind in graphics without much of a drawback. Remember when the Wii U had no games for months and months? That was caused by Nintendo's development team having to learn how to make games at a 360/PS3 level.