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curl-6 said:
mine said:

300,000 x 10 US$ = 3,000,000 US$ - 1,500,000 US$ development costs = 1,500,000 US$ profit

Thought you would have been able to calculate that yourself.

Bayonetta 2 will NOT stop at 300k sales.

Of course not. As quality titles have legs on Nintendo consoles and there are not "so many" other "mature" titles available this christmas season. I think at least 20% of Mario Kart bundle and at least 50% of Smash bundle buyers will also buy a copy of Bayonetta 2...

 

My calculation was made up for a new title to be developed by any small developer. 

There are more than enough titles selling LESS than 300,000 copies on PS4 and XOne COMBINED. Every of those developers will take notice and think about releasing on Wii U where selling games is that much easier and development costs less...