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what? It plainly says this:
"so let's assume it's four years to be fair [Red Dead Revolver was released in March 2004], that's $40 million (about $10 million a year to run the studio) -- to make that back and just break even you need at least $80 million in sales; 1.75 million units. For profit: $160 million/3.5 million units.""

To make that back and just break even, you need 80$ million in sales;1.75 million units.

5m is to be profitable.