What expenses would they have realistically? 2 PCs? if you mean their salary that still would be taxable at their personal income tax rate.

Yes, I'm merely saying that one can't derive the tax from the $7m without considering expenses. Salaries being taxable at the employees' rate doesn't make it invalid.

plus Steam's cut I'd imagine.

Plus kitfox games, the "steam version" publisher, who AFAIK also brought on artists etc, non-nil contributions.

I think this is their cut after Steam and Kitfox have had their share. The gross from half a million sold is $15M.