That's true. I'm only saying that the people claiming it cost 400 mil for concord are including the cost of buying the studio, they're rightly or wrongly inflating the cost of concord.
I wanted to add a bit of reasoning to why they came to that conclusion
But if the game ends up killing the entire studio (which seems reasonably possible at this point.. rumors even of it aside) with no other IPs or significant value to speak of.. It kind of feels like it should be counted against the game.