Why on earth wouldn't you want your software on as many options as possible? It would be like selling a game for PC but only including the highest settings. It's easy for them to reduce settings and sell their products on PS360, and they are businesses. They would be foolish not to.

Oh, sorry I misread your question as 2014.

Also I'm not suggesting that manufacturers are releasing cross gen games in 2015, but that for them it's annyoing already if they do it in 2014.

Any developer that still releases a cross gen game in 2015 (unless it's a sports title), is making a mistake imo.

Doing the math, let us presume that the 20million PS4/X1 owners are dedicated gamers - which is a fair presumption - that takes the numbers for potential last-gen sales down to around 80million.  Then let us take into consideration the fact that the failure rate of the Xbox 360 was enormous, and that we do not know whether replacement systems are counted amongst total sales, so lets say that shaves 30% off the total for Xbox 360 (and presume that the users are an equal split between consoles) then the total userbase drops to roughly 68million. Then let us say that general wear and tear, accidental damage, amongst other things mean that a further 30% of people had to go out and buy a new console (a fairly low/average percentage considering the eight years the consoles were available), and that shaves off an additional 20.4million users, bringing the total down to roughly 48million users. Then of that 48million user-base, lets say a quarter are casual gamers that only pick up a few annual franchises such as Call of Duty, Gran Turismo, Forza, MLB: The Show, and you lose a further 12million users. Suddenly you are down at a potential user-base of 36million people. Take into consideration that people who have bought new-generation hardware are FAR more likely to pick up new games as they are actively looking for something to play on their new systems, and the numbers seem to work more and more in favour of new-generation titles only.

If we were to presume that, then we'd also expect to see every PS4/X1 game sell with a 1:1 attachment rate, and that isn't the case.  And by the way, the 100 million estimate was a lowball, because I wasn't certain what the numbers currently are.  Updated with VGC's hardware numbers, there are 161 million PS3/360's out there.  So, yeah, there's a shitload of money there for devs who go cross-gen multi-plat.  As gamer's anxiously awaiting devs to start utilizing the power of the newer machines, it's disappointing, sure, but pleasing us isn't the objective.  Money is.

and over 150 nillon ps2s...

unit sales don't matter, active userbase does.  every ps4 and xbone that sells is pretty much an ex-ps360 user who no longer wants to use it. 

That's still perilously few who've gone from PS3/360 to PS4/X1, so any dev who can is going to want to get it on every platform they can.  Even though we know up front that such games won't really utilize what's under the hood of the new machines.

And I still use my PS2 for Capcom vs SNK :P

AAA Games currently releasing have been in DEV stages for a long time.

These decisions were probably made a couple of years ago when development for those games began and developers had no idea the adoption rate for new consoles would be so high and last-gen's software decline so steep.

Watch dogs xbox360/ps3 is more then 20% of total Watch dogs sale do you thing 20% is a small pourcentage?

why wasting all this potential sale by making this games next-gen only

have you seen how much of a technically disaster WDs has been and how much negative press it has gotten for that. why risk the viability of what ubi hopes is their next billon a year next gen franchise by forcing the game onto terribly dated hardware for a mere 20% boost to the first game? 

#MoreDamageThanGood