Who has said 60 million is gauranteed? Instead of making statements like that, you could explain your stance on why you think this will fail.

ive explained it multiple times. go to my profile and go to my previous posts made.

If they can get 20 million from Japan, then getting 30 million from North America + Europe + misc. other markets should be doable ... this is still a sizable decline from the 3DS. The 3DS has sold basically 20 mill a piece in Japan, Europe, and NA. 

20 mill from Japan is critical though, they need to maintain that bastion of power as a bedrock for their hardware business. They need to throw everything at the Japanese market, Dragon Quest XI, Pokemon, Monster Hunter V, Splatoon, Animal Crossing, Mario Kart, Smash Bros., Yokai Watch ... just all out market assault on that territory. Hell I think Final Fantasy VII Remake even could be on NX (likely downgraded in graphics, but it'll be portable which is a big difference maker for Japan). 

The loss of the Wii U segment doesn't really hurt much because a lot of those players weren't Wii U-only owners, I'd say probably at least 60% of the Wii U fanbase owned a 3DS too, and since Nintendo wasn't really making a profit off the hardware in a big way ... not much of a loss there. 

yeah im going to have to take a ''believe it when i see it'' approach with the NX atm. It does not sound like something that will have a broad appeal to most gamers.  Don't see how it appeals to the western side by telling them ''here playing this downgraded game of xb1/ps4'' for things like DQXI. They'd just opt to get the PS4 version instead and ignore NX

You can't throw your PS4 in your bag and play it on the subway or school yard though so NX is pretty functional unique. I actually probably would buy FIFA or NHL if they offered it on the NX over the PS4, there's never really been a "real" console sports game on par with consoles, graphical fidelity isn't so important.

In the West, Nintendo's main aim is to likely get kids who are being raised on tablet gaming right now. 

This isn't really I don't think about appealling to 20-30 something males. That's Sony's turf and likely nothing Nintendo was going to do was ever going to change that. 

Not to mention I don't think people really realize how huge the loss of Howard Lincoln and Minoru Arakawa was ... Nintendo's never really been relevant to the Western core gamer since those two left and NOA became basically just a distribution house. The hardware doesn't matter if there is no leadership vision behind a strategy. GameCube was not popular with "core" male players in the West either, even though the hardware was pretty good and I think a large part of that was because Nintendo's Japanese division was basically allowed to call all the shots. 

This is what im talking about, you're not really explaining anything. You're basically stating what you think without going into detail why you think it.

The primary objective isn't to get PS4/XB1 ports, if that is what they are aiming for than it will indeed fail. Its not about stealing "core" gamers from PS/XB/PC or stealing "casual" gamers from iOS/Android, its about making hardware and software that fits somewhere in between those two sides of the spectrum that can potentially appeal to both sides.

Its about converging the handheld & console support that they get into a single device, having all of Nintendo's software output instead of being spread out among two platforms and having solid Japanese, indie & family friendly support. If they can get some basic mainstream western titles like FIFA, Madden, COD than that would give it a pretty well rounded software lineup.

Nintendo isn't thinking, "how can we get people to buy an NX instead of a PS4/iPhone", they are thinking, "how can we get people who play on PS4/iPhone to ALSO get an NX".

I think the main audience honestly is kids (outside of the Japanese market).

They need kids, they can't just surrender an entire generation of kids to tablets, even if they are playing some Nintendo games on those tablets.

They need more of those kids to buy dedicated Nintendo hardware, NX will be a gaming tablet for that audience primarily.

Of course older Nintendo faithful will buy it too because they kinda have to in order to play future Nintendo games, the sales pitch the older gamers will basically be the same old "don't worry, it has Zelda for you".

If they can sell a tablet for under $300 that plays Nintendo games, maybe even comes with an Amiibo toy or two, and can also play the popular Android games that kids love ... Nintendo will probably be able to carve out a market in the West even.

It might not be as huge as they're used to in the past, but it's better than nothing. 

I think they've mostly given up on trying to compete with Sony/MS in the West, and probably even that Wii casual audience, I think they understand the adult side of that is too content with their smartphones to buy a dedicated gaming device. But they're not willing to let the kids market go entirely tablet. If those kids love tablets, then Nintendo is gonna give them a Nintendo tablet, a pretty darn good one (for a mobile device) from the sounds of it. 

yeah we'll see if they make a believer out of me at the end of the day,hopefully they do

you still haven't really explained why you don't think there is any potential for such an approach or why you think 3rd parties won't support it.

the discussion is kinda going like this

"I don't think it will do well"

"Why not?"

"because i dont think it will do well"

Thats not a real reason im not trying to be rude, just curious why you feel so strongly that it wont do well.

Mind you there's a fair chance it won't be a huge success (there's a fair chance the other way too though, and a fair chance of the middle option). If they cannot stop continued erosion of their 3DS market base or the 3DS base does not take well to a more expensive, tablet style system ... they're probably in considerable trouble. 

There are definite pitfalls here. 

I also think if this is an early success, they may have to deal with copy cat gaming tablets with physical controls from companies like Samsung and maybe even Microsoft (Surface) along with a ton of Chinese knock-offs. And maybe even Apple (that would be tough).