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No way is it that expensive.

Take 2 are willing to let R* have their time and money, but Bioshock just isn't on that level. $100m is completely excessive, if they did spend that amount, I expect most of the team to be fired for wastefulness.

I know Bishock sold nearly 5m units and Max Payne 3 only sold 3m, but they is not enough to justify a $100m investment especially as they don't have the track record, especially as Bioshock 2 sold less