Of course.
But the main difference is Nintendo use carts and not blu-ray discs.
When you add all the costs together, one platform holder charges significantly more than the other two.
Unless you use an 8GB or smaller cart, then it's not too bad, price wise.
Cart prices will come down in time like they did with 3DS.
So in these cases the cart price is really the only major difference. Personally I would be happy to just pay a higher cost in most cases.
For WWE this wouldn't work though. Even if they went with a 32 gb cart and charged more due to the expense, the game would still need to download more data. So it would be rather pointless on their end. In this case, I think their needing a 24gb download is fine, especially since they are charging the same amount as other platforms.
I guess my problem is with games that both charge $10 more AND use a smaller cart requiring a large download when it would be possible to fit on a cart, but that isn't this game.
One thing I wish Nintendo would do, and I'm not sure they can because of retailer relations, would be to give companies the OK to charge less for the digital version without having to justify it by throwing a keychain in the retail box. That would make things easier for the publisher and for the consumer. I don't think it would necessarily harm the retailer either, as many people would still prefer physical, which would still be cheaper when you factor in having resale value.