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The production costs are minimal, $5-10 at most on an average $60 game

I suspect Sony take a roughly 30% cut, assuming they copy Apple

So basically, the publishers get an extra cut, I suspect the developers cut depends on the precise deal with the publisher

Having said that, I suspect the reason for the high prices is because the publishers do not want to lose the retailers support, so aren't ready to start undercutting them yet