I think the sales report is accurate, everyone runs the same code just with account specific variables.
As for the pricing, I’d say 40/60 would be reasonable pricing and I don’t think anyone would be upset by that. The vast majority of buyers will be small indie devs, college students, and hobbyists not major studios with multi million dollar budgets, these major studios may use quixel or they will just hire a outsourcing company like virtuos to make them what they need on contract if they don’t want to have the internal staff make it.
As for the point about pricing based on labor and time spent, that’s not how products are priced. Digital products are priced much much lower than labor costs because the expectation is you sell in volume. If you price to make your money back in 1-5 sales then you likely won’t make your money back. This is a hard truth a lot of indie developers don’t want to hear, pricing isn’t arbitrary it’s up to the market what you charge not you.