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.
A handheld with 2 screens is a piece of hardware
A handheld with 3D is a piece of Hardware
Wii motes are hardware
Wii U Tablet is a piece of hardware
Switch being a console + portable is a hardware choice
Most of Nintendos efforts to remain relevant in gaming in the last 2 decades have been hardware related, not software or service, think about it, the same New Super Mario Bros game is still shifting millions of units, but firstly on the DS, then Wii, 3DS, Wii and now Switch, what changes the most is the hardware the game is enjoyed on, the software changes almost less than that, outside of the shift from SD to HD in the last 6 years.
Sony's services shouldn't be overlooked either, nor their focus on them, they were the ones that pushed ps+ being a service which offered free games each month and they bought ps2/3 titles to the PS4 using their PSnow service, which has then flowed from the playstation onto other platforms like the PC and certain android phones, they've also worked together with MS when it comes to putting together a cloud based gaming service for the future, so I would certainly not say they're ignoring services.... just that their hardware and software sides are both exceptionally good, I would think Sony have mastered the best balance between the 2 where Nintendo and MS definitely have one aspect of the 3 where they falter badly.
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