I guess if other games also sent 62% back to the maker that would be $37.5 on a $60 game.
How much was Lair? $20 million. So I estimate 533,000 copies to break even.
Final* Word on Game Delays:
The game will not be any better or include more content then planned. Any commnets that say so are just PR hogwash to make you feel better for having to wait.
Delays are due to lack of proper resources, skill, or adequate planning by the developer.
Do be thankful that they have enough respect for you to delay the game and maintain its intended level of quality.
*naznatips is exempt