MS is and has always been a software company. Their hardware brands - XB and Surface are the most obvious right now - exist to expand or hold on to software market share.
With Surface, MS didn't see anybody making Windows products to compete well with the sleek style and coolness of Apple. So, they made the hardware to do that themselves.
With XB, MS wanted to expand their share of the gaming market, so they created an ecosystem. They've flat out told us that they don't give a shit about selling XB consoles. They care about selling software (specifically GP and XCloud, both reliant on MS' gigantic cloud computing business). Their push into streaming and subscription service with GP is yet another example that it's about software sales (I guess we should say revenue from software, since it's arguably not direct sales of software anymore), not hardware.
With that said, they do sell a lot of accessories for both Surface and XB, which is another source of revenue that they get because they sell hardware.
Tl;dr - I agree with the comments that MS is looking at the market differently than were used to, and possibly sees it differently than Sony does.
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