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Assuming development has cost $60M and marketing $20M (sorry, I have no idea how much it actually costs) (a total loss of $80M), and if Sony got $30 for each game sold, the game would have to sell 2.67M copies to break even. I'd say Sony is probably going to make a profit but 2.67M copies isn't exactly little, so they might just not make a profit, of course depending on the game's actual success.

Personally I think Killzone 2 has a rather big random factor compared to other games: it has sure been hyped more than enough, and apparently it is a good game too, but on the other hand its predecessor wasn't very good and the game does look kinda bland. Besides, we don't really know how an average consumer (depending of what you think is an average consumer) would react to the game.