I very much doubt they are gutted as it would have sold well on PS4 and it's hardly been a flop it's one of the best games this generation if not the best tbh.... I imagine Crystal Dynamics have lost nothing in the deal and it's MS who have taken the hit which tbh is no big deal for them.
Unfortunately Sony do not have the financial backing of MS.
MS aren't a charity and they pay for exclusives to get extra sales / support for their platform which hasn't happened - this makes no difference to Sony.
If this game is the best Xbone has to offer and people arent buying then that is a disaster for MS.