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Also as for development costs... for Tri-ace.

Infinite Discovery... 2nd party game money from MS.

Star Ocean... SE game. Moeny from SE.

End of Eternity? Published by Sega... they could be making that one themselves... but usually if the publisher if there from the start... they're the ones publishing the game.

Afterall they have made at least 2 other HD games to have saved up some bank. I'd guess the money is coming from Sega though. Usually the publisher does pay dev costs unless it's a last minute thing.