While I have no experience working at a AAA studio, my experience where I am is very different from your assumptions.
Besides, an argument can be made that those who assumed the initial risk of starting the company should be the ones who stand to make the most money, but that changes the topic to an argument on economics which isn't appropriate for this forum.
I would venture that the $60, regardless how it breaks down, is more often than not used by the company to fund development of projects, be it via funding R&D, design, implementation, new talent acquisition, bonuses for currently-hired talent, (in the case of games involving special real-world properties) license acquisition, marketing, or what have you. A lot of pieces and steps go into making video games, and they all cost money.

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