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1. Because there are other factors. Software is the primary but not only factor.

2. Wii U didn't have a particularly great software lineup. You can point to Smash, Splatoon, or MK8 as examples of titles that were on Switch (or had a switch equivalent), but there are plenty of series that are on the Switch but not the Wii U. I.e. Pokemon mainline and Let's Go, Animal Crossing, Fire Emblem.

Also, a lot of these games were available sooner on Wii U. By the end of its first year, Switch had Mario Kart 8, Breath of the Wild, and Splatoon. By the time Spla2oon and BOTW came to Wii U it was too late.

And, the Wii U tended to get the lesser entries in popular series. It got Wii Fit U which was worse than either Wii Fit or Ring Fit. It got Wii Sports which was a rental based remake of Wii Sports that added multiplayer, but had significantly less content than Sports resort. Mario 3D World was not as well received as Galaxy or Odyssey. Wii U's Mario Party was not as good as Super, and came out when Wii U was already pretty dead.