The Xbox One is a PC, therefore porting games from Xbox One to PC and visa-versa is simple as directx binds the two platforms.
In other words, once a developer makes a game using directx, the game can be simply ported to Xbox One.
When a developer makes a game using directx, they are not only developing a game for millions of PC gamers, but also millions of Xbox One gamers.
From a developers standpoint the install-base is not just that of Xbox One but also of the PC. Which is a win-win situation for Microsoft and Xbox One gamers.
Now I see this as an advantage for Microsoft when luring developers to make games exclusively for directx platforms (Xbox One and PC).
This is why I think Phil Spencer said the Rise of the Tomb raider deal had nothing to do with the install-base of the Xbox One vs PlayStation 4.
This is also why Rise of the Tomb Raider for PC was set to release shortly after the Xbox One version, because the game was already done for the PC.
I see this trend continuing for the rest of this generation and Rise of the Tomb Raider is just the beginning.