The PC is certainly seen to be less profitable than consoles, which is why it's given a lesser priority. For multi-platform titles, typically 360 and PS3 title

The PC is certainly seen to be less profitable than consoles, which is why it's given a lesser priority. For multi-platform titles, typically 360 and PS3 titles are developed in parallel. Often the PC version comes later, after the console releases have finished and a small subset of the console devs have time to polish the PC port. Usually two reasons are given. One is that it's not worth the extra management complexity and dev time to release at the same time as the PC. The other is that the piracy rate on PC is so high that launching all platforms at the same time actually cannibalizes both PC and console sales. PC games generally cost less at retail, but manufacturing costs are lower and no subsidies go to console owners. Dev costs are slightly harder due to the challenges of developing for a wide range of hardware vs two fixed targets. I think that the profit per unit sale is slightly higher on PC than console (I could be wrong).