Because 60million is a reasonable estimate. The original budget for the game was set at $30million, we know that. It has been delayed constantly and more people hired on so that budget has clearly increased.
And shanbcn let me see if I have this straight more people anticipate MGS4 than GoW? Then why are the sales of GoW 1 and soon to be 2 much higher? Not only that but at metacritic gears of war and MGS4 have the same score and GoW2 is only 1% lower.