On top of the hardware answers.
Software and know what hardware you have to play with is another huge factor. You can squeeze some pretty incredible performance from older hardware if you spend the time optimizing for it.
But windows PCs (for example) need to handle a million variables of system configurations. So within its code. Is a lot of fail safe and checking code that inherently slows things down. But ensures the system runs across lots of devices.
While a company like Nintendo can get by on using last generation hardware. And maximize the efficiency of the parts so that they work better together.
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