If $200m has been spent developing a game but is only expected to generate $40m in it's lifetime, a write off is ideal. If you abandon the project and write it off, you may be able to claim the $200 million development cost as a tax-deductible loss.It‘s a big game that has been in development for four years. It will not get cancelled because some people cannot handle a woman with a shaved head.
This is why Sony pulled the rug on concord.