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binary solo said:
bananaking21 said:

nintendo would actually get 34$ not 40$ from a 60$ game sale. 

So the developer gets nada? I think that pie is missing a slice.

Could but it's not necessary because the publisher (Nintendo) already paid and still pays the developer (Platinum Games) for their work.
Therefore for every game sale the publisher gets the whole $27 slice since the devs were already paid.
Now there could be some contractual bonus involved once the game broke even, but in most cases that wouldn't happen since most studios are owned by their parent (publishing) company.

Also advertisement could be included as well and would reduce the slice of the publisher side even more.