Everyone is ultimately after soft revenue - that's where the margins are - but Microsoft has obviously not been as successful as they would like in capturing soft revenue with bespoke hardware. So it seems they're shifting strategy and embracing a wider range of hardware in order to get a slice of the soft revenue available on all those targets combined. It makes sense from a business point of view.
The risk is in knock-on effects for their brand. If it is has, to date, been built around a sense of premium, and is now zagging toward a broader focus on a range of targets, that could have knock on effects for their content, and thus for the perception of their positioning vs competitors who may continue to take hard steps 'up' with new generations of software built around new generations of hardware. If you are confident you can continue to sell large enough volumes of hardware to create substantial and growing levels of 'soft' revenue, you can afford to continue to make hard hardware resets, with the knock on benefit for the 'premiumness' of your content and the ratcheting up of its sophistication each gen. MS is seemingly moving away from that model, so they need to be careful about managing their brand in that shift.
On a side note, I do wonder where this leaves MS with VR, or VR for Xbox specifically. It might not gel with the strategy of getting their software to as many targets as possible.