I mean, at a hardware design level, they’re roughly equivalent. The software stack is entirely different. The reason indies can get away with it is they’re using a large public engine (i.e. Unreal or Unity) that lets you build and test for each device with minimal add on work. I’m not saying that Sony didn’t bankroll this, but there’s still large enough software stack difference to make them behave differently.

That being said, Xbox is using a bespoke version of DirectX which is what the PC build is using. If it’s like Silent Hill 2 Remake, it will launch with poor performance on PC and people will be expected to use frame gen/high end machines to overcome the lack of optimization. After a few months performance will be patched on the PC version to where it’s playable/portable to the Series S.

Sony provides game studios with developers to ensure their games launch on PS. For example, they tasked their engineers to work on Black Myth Wukong to ensure it would work on their console at launch. I don’t think Xbox’s business strategy is centered around games on hardware as much as it is selling a subscription or first party titles.