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Soundwave said:
TheLegendaryBigBoss said:

California being an expensive place, higher salaries being paid, mo cap and actor salaries, Disney payment for the IP. Although 300mil still seems very excessive

The 128 million and 300 million are outside of the Disney payment for the IP for Spidey 1 + 2. Those numbers are just the game budget alone. 

Spider-Man 3 will probably cost $400+ million, then probably another $50-75 mill on marketing on top of that, *then* Disney also gets their cut on top of that, though that isn't dissimilar to what 3rd parties face because they have to also pay a 30% licensing fee in most cases on various platforms. 

According to the sony own leaked numbers development  cost was 90 million.