I agree with this.
At least when people bring up ET or Pacman on Atari 2600, those were different times. You had games made in a couple months by college kids (many Intellivision games were made this way apparently). There was no real sense of business and budgets back then. Back then it seemed more important to release stuff asap than making a good game. Quantity over quality.
There is no way anyone can say Concord didnt have the time and budget and veteran experience in the building. They just fucked it all up.
It doesnt even matter how big the budget was because end of the day most people got a refund. Only some hardcore collectors with discs count as final sales. The rest are refunded. Who knows how many discs are in the wild. Maybe 1,000? I dont know. But for the $100, $200 or $400M budget, their final copies sold will be equal to the number of copies held on by collectors. And to boot, it's a shit game, had some employees getting into twitter battles, released $25 hats and coffee mugs after the game was already cancelled, and Dustborn outlasted it.
Pretty hard to think of a game worse than this.