A. It is excellent to have the market invigorated with new hardware launches. As a software publisher, we endeavor to develop games that offer enjoyment best suited to each piece of hardware's features and target users. Following first party, in order to introduce our own content we are currently moving forward with internal planning and analysis as a partner company.
Hum, I don't think this being read as intended above. The way the translation/clause structure lines up, it sounds more like (below) otherwise the "waiting on first party to make games, to make games" doesn't actually make sense. But taking the meaning of the preceding sentence and carrying it through to the last is far more logical. Truncated for succinctness:
"We want to develop games that best suit a hardware and target users. Following in the examples laid out by first party [and this relates to their note as a partner company], we are currently moving forward with internal planning."
It reads to me, very simply, as "we are working to follow the examples of first party software when making our games" and this very much would apply to the rather unique use-cases that the Switch provides with its dual-form factor. Nothing more or less.