Ok, now suppose you want to release a game for any of the modern Nintendo consoles.

You need to get a devkit. To get it, you need Nintendo to approve your request, and you need to pay them for a license to use the devkit hardware. And, to actually use the devkit, you need a PC running Windows.

Sure, to develop a game for PC, you need a PC. But do you know what you don’t need? A devkit or a Windows license.