Develop for Linux because that's the only platform I want to buy games for. ;-)
I have no inside knowledge of which platform is the most lucrative, but I'm guessing it's consoles since that's where most companies try to sell their big title money making games first.
Seems like the tech changes faster than I can learn it, but maybe I'm just a slow learner. Every time I get comfortable with something, the market makes me move. I learned the bulk of what I know in XNA. Microsoft abandoned it. I learned DX11. Microsoft is pushing me to Linux; so now I need to learn OGL4.5. By the time I get that figured out it will be time to learn Vulkan. All 3 of those moves have been to relearn everything from scratch which is time consuming.
As far as platform, there will always be new hardware, but so much of development today is cross platform. I mean there's an obvious difference between VR, mobile, and PC. I think the biggest difference is between mobile and non-mobile because of the controls and maybe to a lesser extent developing for full body VR.
VR is not going to take off until they start making games for it. It was maybe the mistake of the century to come to market without top of the line games before the release. (You need more than 1 or 2 and you need some real best sellers.) That may kill VR in the near future, although it's maybe still kind of in the beta stage as a technology. But as long as Elder Scrolls is not designed to run it, it's not going to sell. (I actually played Skyrim in VR for an hour or two and it was really cool, but you could tell it was not designed for it because there were significant issues). But VR actually has enormous potential. I can't imagine it failing to catch on eventually, even if it takes 1,000 years for them to get the marketing right. At some point people will figure out how cool it is and it will be so cheap there won't be any point in not doing it. But it's so expensive right now, that only the most die hard (like me) will buy it. So, at the moment I'm sure it's not a very lucrative platform to develop for.
But anyway, with cross platform development like Unity, why do you need to worry about the platform until you have made a few games and actually have a product to sell?