From a business perspective, this makes sense. From a gaming perspective, I think the vast gaming audience will be poorer because of it.
Just like the market was indifferent to the Dreamcast, despite it's excellent software, so too is the market showing indifference towards the Wii U (despite its promising lineup).
Sega going multi-plat was the best thing they ever did. That way I got to play Space Channel 5, Rez, Crazy Taxi, Power Stone etc without having to necessarily fork out for a DC.
Personally, I just want to play Starfox on a proper HD console, without having to wait 10 years in thd process.