Microsoft seems to have done this a few times, what with Lost Odyssey and Blue Dragon. The difference there is that Mistwalker didn't port the games to the PS3. Eternal Sonata is a little odd in this case, but it was probably a trial run for the Tales of Vesperia engine or something in the first place.
One thing that I just remembered though, is that Namco Bandai basically tricked Microsoft into funding Tales of Vesperia for them, and they did the same thing with Tales of Graces. Both were supposed to be exclusives, and they used the money recieved from the games to port them to PS3 and make even more money with a minimum of effort. Tales of Graces probably took quite a bit more effort to port, but you get the idea.