Perhaps you should notify the SEC Sony is lying about their employment numbers in public statements, then.
So you can't account for that 2700 figure then, or you won't even try? I want to know which it is.
Can you even name these 16 game development studios?
Similar work to some of the Nintendo groups you keep talking up (R&D, you see?).
Similar in what respect? Naughty Dog isn't just an R&D unit, they're an owned subsidiary in themselves. That's not similar to Nintendo's internal R&D groups (EAD, SPD, SDD, EAD Tokyo, etc) but it is similar to their external studios (Monolith, Retro, NdCube, IntSys, etc). EAD doesn't house their own admin staff, they're just an internal division of Nintendo at large. SCEWWS has a different structure, and their 2700 staff would include stuff like admin/mgmt/communications/etc, as do many of their studios themselves have their own admin staff. For example, when Evolution and Studio Liverpool were merged two years back, there were redundancies but they were all administrative and managerial, the actual games development teams remained essentially intact. When Nintendo EAD absorbed R&D2 (who basically became EAD4) back in 2004, there weren't any redundancies because both are purely R&D divisions within a company.
If you want to do some actual research and math to support your assertions, be my guest. But all you've done is refused to acknowledge Sony's reported staffing figures while being fixated on Nintendo's super-studio (which is itself spread out across half a dozen actual groups). It doesn't matter that EAD is 500+ when the half dozen other studios they have all hover between 30 and 80 people.
HAL Labs, Intelligent Systems, Monolith Soft, Retro Studios and NST all have over 80 staff members. HAL and IntSys are each well over 100 in fact, I'm not sure where you're getting these figures?
Saying SCEWWS has 2700 staff is akin to saying Nintendo has 5000. I'd very much support a move to more insight and trying to actually compare like with like. That's sort of my entire issue with what you claimed initially (SCE > MS + Nintendo), you're not doing a 1:1 comparison to arrive at it.
Like I said, it's not a secret in the industry that Sony's first party system dwarfs Nintendo and Microsoft's individually.
Oh, and I definitely was counting HAL, IS and Monolith in my figures.
You haven't even given any meaningful figures, you just keep quoting a PR figure you can't even begin substantiate for SCEWWS, and you're self-evidently unaware of Nintendo's actual size with everything you've claimed.
You say SCE is larger than Nintendo for games development, I'm simply asking you to prove that. Nevermind the completely unfounded claim that SCE is bigger than Nintendo and Microsoft Studios combined, which is clearly well beyond your ability to prove.