while 80 million certainly is A LOT. MGSV will make those back in just a few hours of sales and will easily be profitable day one.
Tha is only development.
It doesnt cover marketing fees, disc manufacturing for example. The overall price is higher.
Additionally, with Kojima being paid monthly, the longer the game is in development the more money he makes (from Konami).
I am going to go on a limb here and say the game is not making that money back within a few hours.