So… for a moment, let’s put aside the fact that the purpose of a publicly traded company like most AAA game publishers (Nintendo, Ubisoft, Take Two, EA, Activision, Sony, Microsoft, etc.) is to earn money for its shareholders. Let’s also ignore that nobody can ever really agree as to the exact amount of money that crosses from “not greedy” to “greedy” actually is. Putting all that aside for a moment, let’s break down just how many sales it takes for the publisher to break even. In your “simple example”, we spent $60 million on development. At $60 per game, that’s just 1 million units that need to be sold, right? What else is there?