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I've gotta think it did. According to Pachter $12 from each $60 sale goes to the retailer, $12 goes to the console manufacturer and $36 goes to the publisher. That means Sony gets $48 per game sale of Heavy Rain. So Sony has probably made ~$50 million in revenue so far which should fairly easily cover the costs.

If they haven't broken even yet it would be one of the most expensive games ever.