Sony Interactive Entertainment and Insomniac Games' latest web-swinging adventure, Marvel's Spider-Man 2, requires sales of 7.2 million copies at full price in order to break even, as the game has a colossal budget of over $300 million.
Among the recent spell of leaks involving Insomniac Games’ future titles are presentation slides indicating that the studio's latest release, Marvel's Spider-Man 2, has
Then there was probably another 50 mill or so put into the marketing and advertisement on top of that
It’s possible that that 300 million budget is already accounting for all the marketing expenses. Skyrim’s budget was 100 million, of which ~15m was marketing.