Hello. In advance, this answer is not legal advice. I am not a lawyer.
- You pay no royalty since it does not give game access nor any benefit in game (see EULA section 5, exception 3).
- You would pay royalties for the 10 U$D digital copy of the game and the X U$D for the physical copy of the game, of which you will must clarify its value (or the one of the plushie), so the royalty can be computed correctly. If there is no price clarification you will most probably have to pay for the rest 70U$D (plushie + physical copy) as it will be asumed to be a single product that provides access to the game.
Hope it helps. Make it a great day!