How much do you think a big AAA game costs to make?
I just googled it and Witcher 3 Wild Hunt was made for 81 million. And if I remember right the cost to make GTA V was like 260 million and that made it the most expensive game ever.
So yeah you can take $400 million and make several video games with that.
Do not comparw random games like that. The majority of Witcher was done in Poland. Obviously it will be cheaper.
For comparison, a designer can make several times more in Sweden compared to Poland, which significantly increases the cost of making a large AAA game.