I can't see how MS with 1/3rd the 1st party developers (or whatever it is) at their disposal can produce as much platform-pushing software as Sony. They're not 3x as talented, and they haven't got 3x as much investment from the parent company either, seems to me.
I dunno... I accept your line of thought...but I just dont think that its really quantitative at all... I think most of processes for reproducing 3d fidelity on screen are either a)Unknown, b)known and not feasible, c) known and doable not so well or, d) well known and doable... I think in terms of research and patents both companies may be equal in resources to bring out "A". "B" is function of hardware power methinks. "D" is being done using broad engines. "C" is the place where Hacks and tricks like NAO32 would come into play.
The answer to the question is probably not necessarily manpower... because the efficient implementations for software algorithms are heavily based on a games design, so your design needs define your software programming needs...so either you solve your own problems or you ask and I would think that programmers regardless of platforms share their tips and secrets....