That whole list - and the quote that Star Citizen will be one of the most expensive games ever - are pretty misleading.
For starters, that list wildly mixes total budgets including marketing (as with MW2), and development budgets that leave out the marketing cost- that already makes it impossible to properly rank these games.
I also think that a lot of these are just rumors or estimates, with few developers ever putting a proper price tag on the games. And if they do, they often do not disclose if that includes marketing or not either.
With regards to Star Citizen: Leaving aside the fact that $ 43M is still far away from the price tag of some games on that list, we also have to remember that this list is far away from being complete. For example, there were 4 more Call of Duty games released since MW, and it would stand to reason that they were not significantly cheaper than MW2 including their marketing
So yeah, it makes for good conversations, but without developers revealing the actual cost of every game, these ranked lists should be taken with a hue pinch of salt.