The majority of Xbox Exclusives will be available on PC but ONLY Win10 PC's and only via the Windows store and only if you have a 'universal' Xbox style Gamer profile. Its not like you can go into any retailer and buy Forza Horizon for ANY PC. The advantage of buying 'digitally' for most of these is that you can play the game on either platform at no extra cost. You can start playing on PC for example and then move to the Xbox and carry on from the last checkpoint. Your gamer score/saves etc work across both. Essentially its more like 1 universal MS platform on multiple devices than two separate platforms. The advantage of this is that ultimately it will unite the two user bases (for Xbox games) and have one big community - should be great for MP games as the lobbies will have many more users. Essentially what MS are offering is the Xbox on a Win10 PC or console, party chat etc all work across both, they use the same servers etc so why should MS who have a vested interest in PC's and Windows ignore their PC users and only make games for consoles? What they are doing is making games for ALL Win10 users that sign up to Xbox - either by buying a console or setting up their 'Xbox' app/profile on Win10. If you have a Win10 PC you already have a 'Xbox' essentially. If you don't have a Win10 PC, then you have NO access to any of the 'exclusives' - they are NOT on steam for example! Its a common misconception that these are all on PC too but that's not strictly true as they are only on certain PC's and only if you buy from Windows Store and if you do, you can also play on Xbox (or vice versa).
If you meet that criteria of course, its probably not worth buying an Xbox unless you want that option to play on either.
Anyway, the point is that its not as easy as 'which one is best' - both have their merits and both have improved over the years too. I certainly enjoy both...
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