Let me guess this is the same guy that said that Bioshock Infinite cost $200m lol.
Edit: the actual quote actually sounds less stupid than the OP makes out
"Square Enix's franchises are well established and require ever-higher production budgets to match and surpass past performance. The latest Hitman and Tomb Raider sold in the three million unit range and got Metacritic ratings above 8. Those numbers would rate as successful for JRPGs that earn more from vendors as exclusives and have manageable budgets. But for games with development budgets approaching $100 million to be truly profitable, ratings have to be above 8.5 and sales need to be in the five to ten million unit range."
He doesn't actually say TR cost $100m at all.
okay wow, that quote and the OP aren't even close to stating the same thing.