+ 28% with AGGRESSIVE AF marketing pushes, bundles with other providers (i.e Verizon wireless), deals, and most of that coming from PC GamePass which always had a very low amount of subs compared to Xbox GamePass and where there are current 3-month free trail deals ongoing at the time of this comment.
With those factors, 28% growth is not only realistic, it might be cutting the number short. But it's obviously not a strategy that produces a lot of revenue or profit off the service, something you are conveniently ignoring has actually gone up for Sony's services since the PS+ structural revamp.
The difference is that MS are very aggressive on pushing a sub model; Sony isn't. The 73% growth was only pertaining to Satya's bonus salary cut, and only accounts for 5% of his total salary anyway, so that was never a realistic growth goal for GamePass.
However, 28% growth is likely under their internal estimates, and considering the switch in pushing GamePass from the console to PC is kind of proof of this. I figure their internal growth goal was probably around 50%, so getting only a little over half of that is probably still disappointing to them.