I recall them saying that BOTW needed to sell 2 million copies to break even: https://www.forbes.com/sites/olliebarder/2016/06/30/zelda-breath-of-the-wild-needs-to-sell-2-million-copies-to-break-even/?sh=2a751ec1615f
And with all it's trouble and years of developpement that's probably the extreme measure for which Nintendo titles are budgeted.
Well ... maybe Metroid Prime 4 will end up with a similar budget ...
Anywoo, from this barem, it's kinda obvious to me that most Ninty releases don't need to sale much more than +1M to break even in this case.
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