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I haven't said anything about porting


true, I had the impression that you said they would need to port the game because they need to recoup the investment. But this wasn't true and everything you said in the first chapter is absolutely correct and pretty much exactly what I also said.

The 40% is not pulled out of thin air. It's a very suitable number for projects, like game development, that take several years. (for example some other possibilities for Konami to invest their money: ~5% -> put on the bank, ~10% -> invest in government bonds, ~15% -> shares).


shares and 15%? You followed the news? More like -50% recently. No long-term growth in shares is above bonds but not double digit unless you take time periods between busts. No 10% ROI is pretty good for companies and what most companies want to achieve. (More is always good but double digit profit is generally seen as a healthy thing).
If you add inflation to the development costs of the first couple years you are still not even near 40%. Especially since the biggest part of development costs will be in the last two years when the team is at full strength.