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Its more of Microsoft won't accept a game published on their console unless its in HD (720) and even indie titles have to abide by the rules. Nintendo hinted they won't make the same restriction because if a developer wants to use the extra power for processing or adding in a ton of enemies at lower details, then they can. It was mostly done to get a lot more indie and smaller companies games for the Wii U network.
Sort of similar to Nintendo saying with the 3DS, a developer can make games not use 3D to get the extra power for graphics. Initially they are asking for all retail games to use 3D as a selling point for the system since its barely a year old, after that then they don't care if a developer makes a 3DS without any 3D effect. DS was the same with all launch games using the touchpad and then eventually branched off to having games barely using the pad for gaameplay.
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