Don't they? As a company, every single employee is "overhead", as a consumer, I am "profit". They owe "me" everything.
Not quite. As a "development" company, they work for the "publisher". As a "subsidiary" of the "publisher", they do not deal directly with the "customers".
With "freelance" development companies, they're "contracted". They rarely deal directly with the actual "money" from the game. They get paid a regular salary. The publisher is their client. They can get royalties, but that's about 10% of what they actually get paid.
It's the publisher that owes you something. Saying a developer owes you something is like saying that the cement mixer of the company that was hired by the company you work for to construct the building you work in owes you something.
You can only consume the product of the producer.
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