I mean, of course it's a reaction to how things went this past generation, but this is what all these companies do. I'm fully aware MS is a company trying to get consumers to buy their product just like every other console maker out there, and guess what, I'm happy about it because they are trying to compete for my money by doing whatever they can to give consumers a reason to buy into their ecosystem.
I think commitment to BC, smart delivery, and other added quality of life features (FPS boost) show MS is going out of their way to benefit gamers more than Game Pass is because these are things MS doesn't necessarily need to do for consumers to buy an Xbox, and the general consumer likely doesn't know about these features. I highly doubt the BC team brings in any kind of revenue, but they are still committed to it.
While i do agree that these features benefitted gamers, i really dont see these as being any sort of altruistic measures. We know that he XBone was lacking on the games front and we also know that this ia a difficult gap to fill in. MS's answer while waiting for its game studios to put out games was to polish and improve on all the other features it could to make it more attractive. They have clearly done that both last gen and this gen. But i still wouldnt call them the best.
It is something similar to what sony did in the ps3 era when they were trying to win back gamers. Though they went down the route of authorising a whole bunch of experimental games.
IMO, Sony's Play at Home giveaway is more laudable as it is giving away free games that no one expected or even asked for. While most of these were pretty meh (or PSVR TITLES), this is a clear case of them doing something for nothing. Dont get me wrong - I dont necessarily think sony deserve the title of best this gen, but i also think neither MS (or nintendo) deserve it either.. YET.
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