This is true for some games that basically has "drive console sales" as part of the mission statement. In those cases, the game studios are getting economic incentives from the console company to focus on next-gen, even if the market share is smaller. In other cases the studios themselves are controlled by the same company that sells the consoles. See Gears of War, Halo etc.
If the mission is simply "sell as many copies as possible", it will always make sense to not ignore the largest market share. This is why CP2077 is not having proper next-gen features, but is rather running the same (poorly optimized) last-gen build on both systems. Ironic as it sounds, it seems like the focus was to provide a serviceable experience for last-gen gamers first and foremost.
They clearly failed on that front. So now they have a poorly running game on last-gen, and a gimped one on next-gen.