The only recent significant studio acquisitions I can think of already had a long history of making PS exclusives (e.g., Insomniac).
But they never cared about windows and Xbox players when the game stakes were low enough for them to play the exclusive game.
Developing new versions and new games will take as much money and probably more than the initial versions.
Sony still has an incentive to sell hardware and keep games exclusive though. Unlike Microsoft, they don't control Windows and don't have an incentive to keep Windows the gaming OS of choice. Microsoft is also trying to push their own Xbox Game Pass and get users gradually away from Steam.