I think the OP's argument is that you also have to factor in hours played, and that, per player-hour, respectively movie-watcher-hour, the game is a lot cheaper.
300M movie watchers is about half a billion hours. If those 38M games all had only one player (probably fairly close) they only have to play the game for 15 hours on average to get at half a billion player hours.
https://howlongtobeat.com/game?id=27100 claims it takes at least 49 hours to beat it, so it’s likely that the game was played for more hours than the movie was watched.