I never said that the Ratched port did make 78M in profit.
That port, one of the ones with worse sales, did cost $2.5. That one had a $59.99 price most of the time, with 2 short discounts to $47.99 and 2 to $40.19.
Let's say if its copies have been sold at an average of $47.99, removing the Valve cut Sony got on average $33.593 per copy. Something very similar to the average $34.45/per copy we saw Sony did with all their FY21,20 and catalog games January 2022 in
this other post.
At that $33.593 average Sony would have need to sell 74420 copies for the break even.
This game was released very recently, so the leaked docs didn't feature old sales data for this port, unlike other ones. So let's estimate its sales with the users review x 25 method. 8987 reviews x 25 = around 224675 copies sold.
As I remember the most recent PC ports sales data shared in the docs is this from early February 2023:
These are 150255 copies more than the ones needed to break even with that estimated average price. At the average revenue estimated of $33.593 per copy, 150255 x $33.593 that would be $5.05M in profit. In this case, both the average price and copies sold are rough estimates.
A port that with an average cost of $2M that would generate over 78M in profit (or 80M in revenue) selling at an average revenue of $34/copy would need to sell more than 2.35M copies, as Horizon or God of War did, and Spider-Man Remastered should achieve soon (doing the x25 estimate it's at 2.26M). Doing the x25 sales estimate Days Gone would be now at 1.9M.
Doing these kind of rough estimates we can see that even Sackboy was already profitable with the sales it had in the Insomniac Feb. 2023 slide I shared, which only had its first 3 months of sales.