I'm not sure where this discussion is leading, is your theory that Capcom's reported 3m is only physical?

Yeah, I'll concede if I'm wrong, but from what I can see in their PR reports, Capcom uses shipped and sold in different contexts, unless they're using them interchangeably. 

No.  They (and other pubs) recognize revenue on software sold to retailers (shipped/sold-in physical units + download cards), physical software sold directly from Sony's online store to consumers, and digital software sold via PSN directly to consumers.  They do not recognize revenue on retail sell-through to consumers, hence they would not present the data that way in their quarterly public financial releases.  That makes little sense.

Oh, my bad for disrupting the echo chamber, I'm just trying to figure out how you can include a digital game in physical shipments, unless its a download card. We know shipped is not sold & Capcom has officially stated 50% of sales are digital. 

Sony reports software sold for each quarter, as you can see on pg.9, which is separated from revenue generated: 

Supplemental Information for the Consolidated Financial Results for the Fourth Quarter Ended March 31, 2021 (sony.com)

They explicitly state software unit sales. 

Let's recap and correct me if I'm wrong: 

Capcom had a press release saying RE8 shipped more than 3m worldwide (https://www.capcom.co.jp/ir/english/news/html/e210511a.html )

David Gibson said is was 50% digital and 90% non-Japan. (twitter.com/gibbogame/status/1392343317057196035)

From that we get: Over 1.5m digital WW and 300K total (physical and digital) for Japan.

We got the information that RE8 sold 40%-60% (not sure where that information came from though), if it is true:

For 149.8k sold to be 40% of the initial shipment, that shipment would have to be 374.7k (which is impossible because of the 300K figure we got earlier)

For 149.8k sold to be 60% of the initial shipment, that shipment would have to be 249.8k.

If we go by that last number that leaves 50.2k copies sold digitally so roughly a 75% physical, 25% digital split. That would also leave about 100k copies at retailers.

Yes, I know.  And Sony does not sell software units to consumers via retailers.  They sell software TO retailers, who then sell to consumers.  Sony's reported sales here are: Shipped/sold-in to retailers + digital sold via PSN + physical sold via their store.

Walmart selling me a copy of TLOU is not a sale for Sony, it is a sale for Walmart.  Walmart buying 500,000 physical copies of TLOU from Sony is a sale for Sony.  That is what they record as a sale, that is what they record revenue on, and that is what they report in the chart you linked.  They use the same logic for hardware (and the equivalent hardware figures are also right there in the same chart -- 7.8M PS5s sold-in to retailers/"shipped").

I work in FP&A/Corp Strat my friend, alongside the IR group.  We can't present official metrics in public quarterly financials on how much of our partners are selling unless they present on it and we would have to differentiate/specify what's what (which partner/retailer, how much from each, etc.).  But we can comment on external and/or hybrid estimates of data in a separate commentary alongside financial results as long as its specified that its estimates via other trackers (you see Nintendo do this in their supplementary comments/slides, but not in presented metrics).

Bold: Famitsu

The non-Nintendo troop is deniers? Because I never see this so many times. The source is capcom and insiders. Capcom Aways reports sales period. Sales are everything always. But the deniers try to bash Capcom stateman. Then the insider stateman is wrong, because it's not possible so low digital sales. It's not possible  low digital sales because jeopardy all digital sales phenomenal narrative some so attached. 

It's funny. 

But, until now, PS5 has, in Japan, atrocious software sales. One or two system seller maybe change this, but the decrease it will affect all East Asia market. And declined Japan market too.