Can somebody breakdown the $60 price tag for a game and explain why in most cases physical copies are the same price as digital ones?

[HoloDust]

http://www.gametrailers.com/videos/qba2o2/pach-attack--episode-111

Skip to 2:40 for Pach's breakdown.

As for why the price is the same:

http://www.youtube.com/watch?v=vuNcFbJDEqk&list=PL35B868008415DC30&index=58