I get the impression that money was very poorly allocated during development. Some aspects of the game are incredibly detailed and refined, even excessively so, while others are downright embarrassing for a contemporary title. If time and money had been distributed more evenly, the game would undoubtedly be in a better place.
Sterne Agee's Arvind Bhatia expects Take-Two blockbuster to sell 18 million, make over $230 million in operating profit
www.gamesindustry.biz
Keep in mind this is development budget, it doesn't include marketing. Marketing for CP77 is whopping $200+ mil. Almost two times larger than development cost.
Source for marketing cost of CP77:
CDR Projekt benefited from state aid with a grant of 30 millions zloty (6.5 millions €, 8 millions $) with the GameINN program in Poland. Lot of Design art and Research Dev for that. it's a little part of total final budget of Cyberpunk 2077. https://wccftech.com/cd-projekt-red-gets-7-million-government/