This topic again?
I already told in the other topic that the cost of making a game isn't as big as the MARKETING cost. The cost of game were big IF they're using an engine that were build from scratch, like Konami's FOX engine (that costs US$80 mil to make), or Square Enix's Luminous Engine (no data, but it must be big, since it needs almost 10 years to make). Developers nowadays were either using their own engine that's already been made, or using other ones like Unreal, so the cost of making a game was significantly cut.
Unfortunately, the marketing budget was going over-the-roof, since they need to promote the game in every media available and in various parts of the world. Back in the days, they only need to make a TV commercial, banners, or game mags in order to promote their game. But now, you also need to put on numerous websites, or even rent a space in several huge game conventions.
So, the $60 tag was enough for the game costs, but extra income were needed for marketing.