They could have written code that would compile for each system, but the sad fact here is that they've chosen not to. Even being super-sarcastical doesn't help here. Sad but true.
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oh, now your argument is about grammar? well played, sir!
They don't NEED to write code that compiles for each system, PC and XBOne are close enough in most cases that simple setting options allow for any hardware issues to be totally non-relevant, fact. Your inexperience with anything to do with coding and graphics is rather obvious, like turd in a punchbowl obvious. The graphical optimizations that are needed for the PC and XBOne versions of the game would be almost identical, same OS base, same DX in use, only difference being that PC needs to be able to deal with nVidia and AMD cards while the XBOne uses only AMD hardware. They can run the same graphical settings up to a certain point without any differences, so you just enable some Ultra high setting options for the PC version that the XBOne doesn't include, simple as that.
HOWEVER, and this is the part YOU keep totally bypassing and ignoring, the MAC version of Elite for OSx, that's a very different critter all together. It can't do the graphics the PC and XBOne can do because it's limited to DX9, and they are DX11 capable now and can go to DX12, but OSx, no go, stuck with DX9(not fully functional), mainly because the 'Nix base for it doesn't support DX11 still. There's work being done on that, but there's also been announcements since DX11 was released that it would be working in 'Nix 'soon', still not happening however, but CodeWeavers is SO close...just buy their product and you might someday get DX11 support in OSx and 'Nix..maybe..
So, doing the Mac port FD discovers that the graphics on the Mac run and look like hell compared to the PC and XBOne versions, and continuity is something FD is, for reasons beyond my comprehension, very big on, SO they 'optimize' the graphics, make sure they all look the same, that's the continuity thing, and we end up with the graphics we have now on PC, which are rather different from what was in the original PC versions of the game. Funny thing about that, no one at FD ever mentions that the Mac version REQUIRES dumbed down graphics due to the lack of full DX support in OSx, they just mentioned issues discovered in the port to Mac...
Your theories on why it was done are a bit...silly...to be nice about it. Not mentioning it was done due to Mac issues, I do get why they wouldn't mention that, it would really annoy all of us PC users, after all, WE'RE the ones getting shafted on the graphics because of the continuity thing, that ain't right. Mac users made their choice, don't punish us for that.