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KylieDog said:

It depends on the agreement, it is either that or the copies are paid to the publishers as they sell.  Is very rare anything is shipped back anymore, usually a fault is the cause for that to happen.

Well considering Wii U sales were negative for Ubisoft last quarter, it seems unlikely that retailers were paying Ubisoft at the point of sale.  Whether Ubisoft was subsidizing discounts or copies were returned is up for debate though.