@Squilliam
Gears of War didn't cost $10 million to make. That's PR crap. They didn't account for marketing, distribution, manufacturing and a dozen other issues like them using their own expensive game engine for example. And even still, that's by far the exception, not the rule. Gears 2 won't cost less, actually, since they've redone almost all the art assets (a major chunk of the total costs). Oh, and they don't get all $60.00 per game sold.
Ubisoft stated that average development across all 3 HD systems (PS3/X360/PC) costs $18.8m-$28.2m. Haze would fall into the latter end and that's not including marketing budgets.
Free Radical will get $27 per sale. That means 1 million units sold is required just to break even. Wonder how much Ubisoft paid Korn for promotional materials?
If Ubisoft pays $20 million in marketing and retailer shelf space, it will need to sell about 3 million units to get their money back.