Joking aside, of course they do. When Nintendo creates a game like Ocarina of Time, they are creating value out of thin air. When you write a book, you are creating value out of thin air.
You don't make the money by making the game though, you make the money by selling it.
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My bracket wasn't good enough to beat SuperNiceDog's in the GameFAQS Rivalry Rumble. Congrats!
This is Yesmar.