I wouldn't put a cent worth of money on their analysis. For all we know VGC is slightly more accurate and even it is completely unreliable for Xbox since there isn't much formal data to make the corrections.
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."