R & D would be the only thing that I can imagine would elevate costs to that level, but that's not exactly something every day guests notice. IF they were willing to spend that much on pure R & D, you can bet that they have plans building Avatar elsewhere, definitely China, I could also see this going into Paris (if Disney finalizes the ownership). That would be the ONLY reason to spend that much money on a single thing, with intent on replicating it.