I would think Microsoft as Services first, Software last (pretty ironic for a software company like Microsoft), and Sony Hardware first, Services last
You could also make the argument that Nintendo would be Software first, Hardware last, since they design their hardware around their software ideas, and not the other way around, and consider their gimmicks as kinds of services, like portability, for instance.
The Nintendo eShop rating Thread: http://gamrconnect.vgchartz.com/thread.php?id=237454 List as Google Doc: https://docs.google.com/spreadsheets/d/1aW2hXQT1TheElVS7z-F3pP-7nbqdrDqWNTxl6JoJWBY/edit?usp=sharing
The Steam/GOG key gifting thread: https://gamrconnect.vgchartz.com/thread/242024/the-steamgog-key-gifting-thread/1/
Free Pc Games thread: https://gamrconnect.vgchartz.com/thread/248138/free-pc-games/1/