I feel like it needs to be pointed out that this article is wholly sourced by a Forbes
contributer, even though this article says "Forbes reports". Considering GAF mods will immediately title edit threads from Forbes contributes (in humorous ways) on account of the fact that they don't have the same journalistic standards as Forbes proper, this needs to be stressed.
As for the Forbes article, it's a bit questionable. It is using EA's figures for marketing spending as indications of how much Konami spent on marketing, and it doesn't factor digital sales at all. Also, those sales figures are week 1 sales (not even, the article was published 5 days after the game released), and while game sales are often quite front loaded, they usually continue to sell well in the first few weeks as word of mouth spreads, and get another large bump during the holiday season.
Also, if the $80 million figure being referenced is the full cost of the game development, including development of the engine, then surely the sales of Ground Zeroes would offset some of those costs. For that matter, 80 million isn't even a ton of money compared to other AAA games.
Hell, the Witcher 3 cost about that much.
I'm not saying it's unlikely that Phantom Pain has not yet turned a profit, or that it isn't possible that it might never produce a return on investment for Konami that justifies the initial investment (though I suspect it will at least break even by the end of the year). I just don't think we should hold up that article as evidence of anything, when it is basically speculation.
Considering all of that, the engine development wouldn't be seen as such a big loss had they continued AAA development, so it would've been used with Silent Hills and any possible other games in the future.
Also this. The Fox Engine was supposed to be used in Konami games going forward, they wouldn't have known at the time of developing it that Konami was getting out of AAA development, and they would have expected future releases to offset engine development costs, so it's not surprising the development cost is somewhat lopsided.