TWTR right now has a operating margin of -26%. So they spent ~1.3B to get that 1.0B in revenue.

If I were to make a bunch of goods for $130/each, and then sell them for $100/each but managed to sell 10M of those goods should I be valued as a billion dollar company?

I would say normally when you are using monetary value as an adjective for a company, you are describing how much it is worth, not in relation to revenues. Most companies do tend to have Revenue/EV multiples greater than 1.0, so more times than not, that would be correct. However, I would not say that would always be the case.