Sony will get roughly $45 per $60 game sold at a retailer, so considering it sold 3.1m in it's first 3 days...
~1m Digital - $60m
So yeah, they easily made there money back and then some in 3 days, everything here on out is profit.
I don't know if $100m+ is accurate, it may be. Horizon was said to be "over $52m" as it was the "largest dutch media production"
Rule of thumbs, 10k per dev per month.
GoW took 5 years with 200 dev team. That is 200*60*10000 = 120M on production. That is without considering VA, capture motion actors, marketing, etc. So even if some of that dev time was used on other things, it is safe to assume GoW costed over 100M to make.
duduspace11 "Well, since we are estimating costs, Pokemon Red/Blue did cost Nintendo about $50m to make back in 1996"
Mr Puggsly: "Hehe, I said good profit. You said big profit. Frankly, not losing money is what I meant by good. Don't get hung up on semantics"
Azzanation: "PS5 wouldn't sold out at launch without scalpers."