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cwbys21 said:
I watch a lot of TV and I could probably count on both hands the number of MGS4 commercials. Also, 100,000 per employee I consider high, not conservative. Otherwise you would have a lot of employees making well over 100,000 per year, possibly upwards of 200,000 and if that is true then I have no sympathy for game makers complaining of high dev costs.

Salaries are not the only expenses paid by a company.  Healthcare, real estate space, support staff, retirement plans, etc.  In large companies with good benefits, salaries can make up only 30-50% of the costs.  There are a lot of companies where 1 employee really costs the company $200k per yr even with salaries of only 70k