We can conclude, with all the info spread on this thread, that a real flop is The order 1886... if the values are correct the order needs only to recover the inversion... sell 3.5 million copies, taking in consideration that it has no legs... so the real FLOP this month was The Oder 1886, sony just lose a lot of money on this game.
Since development wa split between santa monica and RAD the break even is probably closer to 1.4m units, the salary for US game development staff is notably lower, too lol.
The Order was in development for 5 years, you tell me kirby a 2d game, very simplistic (the same lvl as an indie game) needs to sell 600 k copies only to break even... but for the Order 1886 a game in develoment for 5 years, with a lot of tech in it, a lot of pulicity, a lot of everything, and it only needs 1.4 million to break even?, no your logic is not logic, or it is the logic of a SCEJ developer vs a game from another company that is not sony.
It's all not that easy. Kirby probably has more content, that also counts for something. Platformers tend to need more resources in level design than shooters. Also testing is more complicated with a lot of gameplay options against a more simplicistic gameplay. So a cutscene or a QTE-driven sequence does not need as much resources in game design and testing, but obviously resources in other areas. So it isn't that easy to put it against each other.
And HD-development needs a lot of nearly invisible work in modelling and textures, even with more simplicistic designs. There are a lot of smaller japanese developers who thrive on small games that sell only some 100K and in some cases even sub 100K and in most cases never leave Japan. Still they put out game after game, so seemingly it is profitable. But they all do it on handhelds and nearly never touch consoles. So probably even simple graphics in HD need some serious development resources.
By the way, how many people are credited for developing the Order?
EDIT: Also Kirby is sold for 40$ and The Order for 60$, that makes some difference.