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Copy/Pasted from another thread:
The fact that bundled codes are counted on VGC is very obvious, just one example should prove it beyond a shadow of doubt.

Assassin's Creed: Unity. According to VGC this game sold just over 4 million on PS4 and over 3.5 million on XB1. When all other games can't manage to sell even 50% of PS4 numbers, this one sold almost 90% of PS4 numbers. How? because it was bundled heavily with the XB1, and yes it was a digital code, you can always get digital codes of this game for XB1 for a dollar or two on CDKeys because there are so many of them out there that no one wants.

It's $1.69 right now:

https://www.cdkeys.com/xbox-live/games/assassin-s-creed-unity-xbox-one

If VGC didn't count bundled codes then Unity numbers for XB1 of VGC would be next to nothing since the digital code has been sold for dirt cheap, why would anyone buy the physical disc let alone buy it more than any other game on XB1 compared to PS4.