Hmm...I'd go with Sony, but then again, Capcom does have the advantage on that field. And Microsoft is out of their league with this one. *laughs solemnly at their loss* So it's my money on Capcom.
At first look it'll be a showdown between Capcom and Sony as Microsoft doesn't stand a chance with their obsession with FPS games. Sony and Capcom, two of my favorite companies duking it out would be awesome expecially if they get to clobber Microsoft a bit XD