All I know is digital is a lot more profitable, especially in extreme cases like Nintendo and Fire Emblem 3DS. Nintendo makes the game and also run the digital storefront, so they must have made HUGE profits on the 3DS digital copies. The only thing the developer has to worry about is bandwith costs when you go digital, just a few gigs to download and voila. Nothing to worry about when it comes to the actual printing and shipping process, that alone saves them a few dollars.
With that said, I bought a an actual copy of the game because it was $30 and the re-sale value is still there, where as digital I'm stuck with the game. Granted I don't mind buying digital (look at Steam sales) if the game is cheap or the game will be awesome.
It's just that simple.
