You're completely ignoring the business elements related to IP ownership. So it costs them 1M sales on PS4 with 2077 and MS cuts them a check for $25M. Great. So now what do they do with the sequel when the Xbox One has a 20M user base, the PS4 has a 100M user base, and they're launching against a Playstation "loyal" RPG franchise like the second RPG from Guerrilla Games (since it and 2077 probably have a pretty similar release date)? Even if they're day and date on both consoles then they've attached a stigma to their brand. Hence why even though FFXIII came out at a time when the Xbox 360 was the clear market leader in the U.S. it still sold better on the PS3.
Franchises and brands become affiliated with other franchises and brands when they make exclusive partnerships. That often has a positive effect, but sometimes it can also be damaging. I think EA and Respawn are just finding that out now with Titanfall. They bet on the Xbox One being the clear winner and that isn't happening. Now the IP they locked in to that platform is going to be competing with Destiny or it's sequel in a few years with less brand recognition on the dominant platform, let willingness by the first party to help them advertise through their marketplace, some low level dismissive leanings from the core audience of that platform (because fanboys gonna fanboy), etc.. They've handicapped their new IP out of the gate because they bet on the wrong horse and that is likely going to follow their IP for the rest of this generation. It will never be the next CoD now because of that choice and are now just hoping and praying that Destiny doesn't pick up where CoD left off now that the later is going into the early stages of sales decline.
