Probably the best RPG this year "only" cost 40M, proving (again) that you don't need to waste +100M to make great games, as the media and CEOs love to parrot.
Salaries where the game was made are a third or less than the US.
The same manpower, effort, and all else being identical, this game would have cost well over $100m if it was made in the US.
Edit: decided to do the math.
Czech republic game developer salaries, converted to USD:
Low end - $1,449/mo
High end - $3,900/mo
Us salaries for game dev:
Low end - $5,000/mo
High end - $16,500/mo
That's a 3.5x to 4.2x difference. So you're looking at around 140-170m to make the game in the US, based on manpower costs alone. Factoring in rent and the difference will probably increase further, but it does look like taxes are near identical between the US and CR. Lots of other factors like where the studio is based in the US which has a huge range, but I'm using the average.
edit2:
Uk is
Low end - $2,400/mo
High end - $8,300/mo
Low end is close, but high end is still double. somewhere around $60-70m USD if it was made in the UK.