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Ail said:
Most people on this thread forget one thing.

Naughty Dog developed the game but they are not a distributor.
Sony distributed the game and the distributor is the one in charge of marketing and advertiser ( you pay the distributor a fee and they like actually do something for that fee..).

What that means is that Naughty Dog cut per game sold is probably smaller than the 24$ or so that some have been speculating due to distributors costs but they did not have to cover advertising fees...


Assuming the 20 million is all that it cost them and Sony took care of everything else in a relationship like this the developer i believe is likely to get around 40% of that $24.

1.25M X $9.60 = 12 Million Dollars... I think? If that was right they'd be at a loss.

Edit: This seems about right, as Gabe Newell seems to suggest that developers make about 7 dollars per game sold through the retail channel.  Though maybe he was downplaying profits because of Steam.  7 seems like an odd number to use though if that were the case.