Square Enix detail where their losses are coming from

[Torillian]

superchunk said:

Torillian said:
using 80-90% of the expected sales to budget the game seems way too risky in my mind, I wonder how this matches up with other companies' models.

That's exactly what I thought while reading. I wouldn't bet on more than 50% ever.

Maybe focusing on a smaller budget and using cross engine to put on all platforms would have been smarter.

I don't think platform matters in the slightest, just that you should budget more conservatively to keep in mind how unpredictable these things can be.  I think 50% seems about right.