It was going to be published for Gamecube by Nintendo and was going to be on the PS1 (published by Sony I think).  A great deal of the budget came from the early years and was funded by Sony, Nintendo and SK back in the day.  Microsoft themselves might well break even on this game.

And almost certainly on the trilogy.

Can I have links for the Nintendo and Sony publishing this game? 

I doubt most of the budget was for the PS1 and gamecube period. HD games cost way more to develop, compared with PS1 and gamecube games. 

Either SK, Microsoft or both lost out big on this game. There is no denying that.

I See that people still don't want to see the truth.

LAIR TO RULE THEM ALL!!!

http://en.wikipedia.org/wiki/Too_Human#Development_history

Ten years of development and Microsoft has only been involved in three of them.

It is believable that SK lost out big on this game, it is not believable that Microsoft did.  Especially with two, far cheaper to make due to sequel status, more games on the way.

Thanks for the link. It sounds like Nintendo and Microsoft paid for exclusivity/partnerships. But just because it was first developed for the PS1 doesn't mean Sony had anything to do with it. 

It is certain that SK lost a lot of money developing Too Human and likely Microsoft lost money on it as well. The final 3 years of development are the most expensive. The two sequels are guaranteed to make money either, especially with the reception the first game got.

I'll post this win that I posted in another thread:

In Germany wasn't a single Too Human spot on TV, but some Haze commercials. (Which probably doesn't mean anything)

 I have yet to run in to a single person who PLAYED too human that says the game sucks...almost everyone finds something worthwhile in that game.

Hardware manufacturers don't pay third parties to make games for them.

Of course, there are exceptions, but I don't see any evidence of such an exception here.

Microsoft did, however, publish the game.  Want to see what Wiki has to say about that?

http://en.wikipedia.org/wiki/Video_game_publisher

'A video game publisher is a company that publishes video games that they have either developed internally or have had developed by a video game developer.

As with book publishers or publishers of DVD movies, video game publishers are responsible for their product's manufacturing and marketing, including market research and all aspects of advertising. They usually finance the development, sometimes by paying a video game developer (the publisher calls this external development) and sometimes by paying an internal staff of developers called a studio. The large video game publishers also distribute the games they publish, while some smaller publishers instead hire distribution companies (or larger video game publishers) to distribute the games they publish. Other functions usually performed by the publisher include deciding on and paying for any license that the game may utilize; paying for localization; layout, printing, and possibly the writing of the user manual; and the creation of graphic design elements such as the box design. Large publishers may also attempt to boost efficiency across all internal and external development teams by providing services such as sound design and code packages for commonly needed functionality.

Because the publisher usually finances development, it usually tries to manage development risk with a staff of producers or project managers to monitor the progress of the developer, critique ongoing development, and assist as necessary. Most video games created by an external video game developer are paid for with periodic advances on royalties. These advances are paid when the developer reaches certain stages of development, called milestones.'.

Ouch.