Being a game developer (though in the "old-style" console/PC part), I thought this was the money quote:

    We don't track the resources that go into each game.
    If it's a great game, it's worth a lot of money.
    If it's a B+ game, it's essentially worth zero.

Troll through the average list of new releases in a week and you can clearly see that most people/groups/publishers either don't agree, or don't get this.