Most of the cross platform games are developed on one system, and then ported to the other. How are you counting development cost? The development cost would be much less for a port, and make the break even cost much less.
So, say game X costs $10million to develop for the Xbox 360, and $2M to port to the PS3. What is the basis for the break even point for the two systems? $10M/$2M = development cost on each platform. $6/$6 = split the cost. $5M/$7m = split development and extra for port.
The question for developer would be: Would porting this game from system X to system Y cover the extra development cost.? In almost all cases, this is true. Your numbers make is seem like developers would have made more money if the never made a PS3 version.
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