I've been playing the wonderful Eternal Darkness: Sanity's Requiem, and I took a look at Silicon Knights, and their most recent progect Too Human, which has a buget of 80,000,000! I have been working out figures all day, and I can't comperhend where all the money is going. From what I can tell, they would have to buy: 10 years of man hours, hardware for workers, dev kits for 3 systems, the Unreal 3 engine + any other engines, and voice actors.
No matter how I work it, it doesn't even come to half of 80 million. I feel I am missing a big part of the development cycle or something...