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.
See my first response to Ganon where I explain why I put Microsoft as hardware last. Basically they have no coherent vision for the hardware aspect for their brand beyond getting people onto their services. Meanwhile while they definitely have had shitty first party offerings, they do make efforts to make their console seem like the place where everything is available, and first, with efforts to support indies that really bore fruit, and frequent moneyhatting of temporary exclusives of AAAs. And now they're buying up tons of studios, so they have some idea what they want to do with software. Nintendo's hardware has some thought put into it, serves a purpose, while their services are just tacked on, so they're definitely services last.
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.
Nintendo's decisions to remain relevant were decisions that affected hardware, but always as a way to make hardware that can accomodate the software they want to attract customers with. They added two screen for the gameplay it allowed, to realize their software vision. 3D did a lot less for them, but they certainly tried to do something with it. It's a similar case to what I explained in my last post that they had an idea that they thought would get them farther than it actually did. But they don't give a shit about services at all, because they don't really see how it affects gameplay. They're the kings of local couch co-op after all, what do they need online for? That's their logic there, hence why they're services last.
Sony definitely has the best balance, and it was hard for me to make a call on software vs. services being their least focus, but I said software because Sony caught on very quick the importance of services and has never had weak services, but the early PS3 wasn't the only time they had no games. Vita being another glaring example, but as a certain VGChartz article writer would have you know, that eventually fixed itself. Even PS4 had very little to be all that excited about for the first year or two, now it's positively swimming with amazing titles. Every Playstation is like that, as far back as I can remember. It's why I always wait to get one. Nintendo supports the fuck out of their consoles right out of the gate and through to the end...unless they run out of ideas, then they can't, and no one supports them. Sony puts hardware first, doesn't really neglect software all that much per se, but for them software is something that builds insane momentum over a generation, largely from their strategy of selling as many damn Playstations as they can.
Just a note, even making the Switch a hybrid was a software decision, as it was meant both to allow players to play any game of any genre in a portable or home console experience as they pleased, as well as to allow them to make games with both a portable audience and a home console audience at the same time, and therefore make more games overall.