There’s no legal way to define the boundary between what’s classified as a computer vs a console. Game consoles have apps that are traditional to a computer, such as streaming video and even video editing. Portability isn’t a reliable indicator as you have systems like the Switch.

Nor is it realistically possible to create legal guidelines based on profit margins. I don’t see how it makes sense to apply a different set of rules on devices that are sold as a loss and make up for it in software sales vs the inverse or even both being profitable.