The amount paid to Apple is not a factor - it's what the agreement was. If that 360 MM is 30%, then we can also say I doubt Epic has over a billion in overhead

The amount paid to Apple is not a factor - it's what the agreement was. If that 360 MM is 30%, then we can also say I doubt Epic has over a billion in overhead. I do not believe the point is valid. Epic does have a way onto the phones: provide an easy way for User's to jailbreak them as part of the ingress to the Epic distribution channel. "In 2010 and 2012, the U.S. Copyright Office approved exemptions that allowed smartphone users to jailbreak their devices legally,[62] and in 2015 the Copyright Office approved an expanded exemption that also covers other all-purpose mobile computing devices, such as tablets" So all Epic needs to do is assume the cost and investment of managing the inter-dependencies of the hardware with various other pieces of software, including their distribution channel.