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You're comparing a $5 piece of food to up to hundreds of dollars for upgrading a computer. Anyone that has a PC that can handle these new releases, is already a PC gamer. No one will dump out the money to convert just because Portal 2 was that much better on PC than PS3.
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Maybe I wasn't specific enough in my first comment. Obviously the people that have to upgrade their computer will be in the "never redeems code" category unless they have some disposable income to spare and were already thinking about it. People in the customer bracket that eventually use Steam more because of the redeem code will be people that already have decent computers.
It's likely that the people that already have decent computers but that bought Portal 2 on PS3 will be gamers on mostly on PS3 and rarely on PC.
Promotions like these almost never change the opinion of even a quarter of the targeted consumers, but even a small increase in income from a promotion means you're getting more profits than you had before.