What NJ5 said. I'm pretty sure there's a healthy dose of cash thrown down for the game, and some more for a luxury tax of some kind.
I'm curious exactly how much is retail, how much is conversion, and how much is something like a luxury tax.
3rd Party Wall of Shame
http://www.nintendoworldreport.com/forums/index.php?topic=30478.msg581036#msg581036