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It's not that they refuse to build one themselves, but that they don't know how, and the company is too small to take risks like porting to other platforms themselves or making games for other platforms.
They're sticking to what they know. This is pretty common among small developers. It's quite similar to how certain indie companies specialize in one genre (like Orenda making only point-and-click games, LittleWing making only virtual pinball, or WayForward rarely making anything other than 2-D platformers) or of similar art styles (everything Team Reptile makes looks and moves similar to each other, and same goes for Lab Zero and thatgamecompany).
You can see the flip side with Grasshopper Manufacture. For a long time, they made games only for Nintendo systems. Then, Sony offered them a lot of money to port the No More Heroes games to the PS3, which, though not a great seller, sold well enough for Grasshopper to start making games for non-Nintendo systems.
For Falcom to develop more for Nintendo systems, they'll need some incentive to make them, or at least a safety net in case it doesn't work out. They're not like Naughty Dog or Phil Fish, developers who took sides in the Console Wars and would sooner quit the game industry than be forced to make games for platforms they don't like (as Mr. Fish did).