I don't know that the existence of an art book means a title has a huge budget (
Shovel Knight). Given an assertion as fact, I'd like to see some evidence to support that. The $40 price was apparently its price for a long time and plenty of people preordered Sea of Thieves at that, which to my mind is the only evidence we have of budget. It's available on Amazon UK for £40, which is below average. Doesn't really prove anything, but does shed a little doubt on the idea of SoT being an $n hundred million investment. Hence a request for some real info one way or another. If it's just a guess, Johnglen should change his comment to, "I guess," or "seems to me," or somesuch to show it's just an uncorroborated feeling.