That's literally the point, when you hack your console , you know what that entails, are we going to pretend that Sony or Nintendo is fine with people hacking their consoles? "hmmm maybe we shouldn't limit this new game to a new fw, because then people who hacked their consoles can't play it .... " .... yeah no
Actually I think you missed my point. If the vita was hacked, but there was literally no way to pirate on the system (like if vitamin and maidump where impossible to make), do you think Sony would force updates for their latest games? No of course not. Like I said there isn't a whole lot else they could do beside updating firmware (but not forcing updates), because forcing locks out ppl who use henkaku, but do not pirate, from buying games (meaning less potential customers, hacked or otherwise).
But it still screws them a little anyway since people who want to buy games are gonna buy them, whether they pirated them or not in the first place is irrelevant. Locking games to higher firmwares means these ppl are less likely to buy those games because they enjoy the customisation brought by the hacks. (unless they can afford a second system, but I doubt Sony is reliant on that)
Pirates who greed are just not potential customers to begin with so technically they don't lose money over those people. It still doesn't make piracy okay, but it's a fact.
For example, if a thief wants an iPhone but has zero intention of buying one, then they wont buy one, regardless of whether they actually steal one or not. The same thing happens with video games.
So I was saying there's a difference between a potential customer (homebrew/hacks or not), and a pirate. And locking games to higher firmwares can lock out some of those potential customers, which would lose them money. The pirates will just wait until a solution is found, because they are not the potential customers in this case. And if a solution is found, this might prompt some potential customers to actually resort to pirating, as it would b the only chance they have of playing a newer game without buying a new system or giving up on easier save management, custom themes, undubs and mods or whatever it is they use the system for. (Even if these customers did buy the game and then use a pirate/cracked copy of it on their 3.60 system, it's still piracy)
Therefore Sony screwing themselves over a little, like for example if you considering the demand for fan-translated Japanese titles that genuine 3.60 users are buying because they can now understand the game. Games they would not buy without an English release, whether it be official or fan-made. (again, not condoning piracy, but the scenarios I've mentioned are a possibility)