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It all depends on the proof of concept. If they are designing a single player focused game then under 20 million. If this is supposed to be the highlight of FPS on the Switch from a multiplayer standpoint, ala what Halo meant to the initial Xbox, then upwards of 40 million.

Frankly if I was a man with means at Nintendo I am using this to showcase Nintendo's online service. That depends on whether or not multiplayer is a focus though.