The opportunity cost of porting is undoubtedly something dev houses consider - they may be able to put that manpower and money to more profitable use elsewhere. But I do find that some of those concerns are lessened with the PC platform, specifically the fact that in terms of maintaining the game, you don’t have to go through cert and pay an exorbitant amount to publish a PC patch, and the fact that even if your port is technically sub par, if the game itself is acclaimed and well loved enough - which I believe Nioh definitely is - then the community will find work arounds.
Note the case of the original Dark Souls and Nier: Automata, both frankly busted as hell ports. They sold extremely well on PC (I think Dark Souls especially has a larger player base on PC than it does on PS3 and X360 combined, despite being a bare bones, garbage port).
For Nioh, I already have it on PS4, but I’ll be buying it on PC the moment it comes out because
- I never finished it
- The opportunity to play it with really good image quality at 1440p will enhance the experience for me substantially.
- Even if, in the worst case scenario, your port makes little money, you will still be broadening the player base exposed to your products, increasing the amount of people that are likely to purchase future iterations of your product.