Kyros on 24 June 2008
the biggest games have really big budgets like GTA4 - $100 million.
the important question is do you include marketing/advertisement in budget and do you include it in the money they get.
38$ for publishers sounds pretty good. The development budget will only be part of the game budget though. So Take2 will most likely get 38$ per sold game but Rockstar will get much less.
If the 100m GTA4 number is true, it most likely includes the biggest advertisement campaign I have ever seen for a game.