The 30-50% ish publisher seems odd? If its supposed to be a region only publisher?
If it was an everywhere publisher I'd think it less odd. But for region only unless almost all the sales are from that region?
Also including refunds feels off to me? Is it normal practice to take total revenue than subtract returns like that?
The dev has a co-founder and a publisher, and operating outside the US, so taxes. 30% is bad but would he make it any other way is the question. You can always publish it in multiple stores, I'm assuming.