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I did the exact same calculation as Happy Squirrel, (200 x 2 x $100,000)/(PS3 install base) = ouch, when I saw the title.  Even expecting to see it the ignorance of business affairs and general estimation that people have still never ceases to amaze me. I'm sad to say that as right as Happy Squirrel is he is just wasting his time trying to explain this issue to certain people and that's a mistake I won't repeat.  Still, have to commend him for not being as jaded as I am and taking the time to try.

I will briefly add that it is taken as a general rule of thumb equation that an employee costs a company twice what his salary is. $50,000 for an annual salary is a fair assumption in the US, Japan, and certain W European countries for a college degree requiring professional job so $100,000 is a fair assumption for the per employee cost of a developer. Yes that is an estimation but estimations are something that can still be done reliably. Especially for us since we aren't Konami accountants so whether the true cost is $40,000,000.00 or $34,865,521.89 or $45,216,548.65 is irrelevant.

All I can say to those feebly trying to debate Squirrel on his point is go to college or educate yourself in some other way so you don't make such fools of yourselves in front of others.