I have to disagree.
Playtesting and balancing is completely independent of any hardware.
Either, my design works, or not.
Either, the implemented units/buildings/whatever are balanced, or not.
Either, pathfinding works, or not.
All of this is completely independant of NVidia, ATI, Core2Duo, i7/i5/i3, 2 or 4 or 8 GB of RAM and so on.
Therefore, I always give developers some kind of credit in case of *technical* issues, as painful as this may ever be for the one concerned. QA is related to all of those things because it isn't as separate as your posts suggests - the same people are bankrolling the development and testing it, all of the facets you mention are a part of the money spent on the retail product.
No credit I give for broken features, and only very low credit for missing balance.