I think you think 24 million dollars is a lot more money than it actually is. 24 million dollars couldn't get IW to write a design document let alone make a game. And it's just an assumption that Ubi got the same deal, no one has explicitly said that. In fact I haven't seen any sony-made adverts for it so there may have been no deal at all other than for the pack in. Who knows.
http://www.youtube.com/watch?v=9GWt1Jw_JzI