[Bruce_Begins]

The production budget that is quoted for Superman Returns is inflated figure, it is not 270 mil. out of that roughly 70 mil. was cost to the studiowhen they were trying to restart the franchise, in past WB had spent a lot of money in order to get Superman off ground, in the form of failed movie projects like Superman Lives, Superman FlyBy, the actual budget for Superman Returns was around 207 mil.

Out of that Singer did not use the Return to Krypton scene in the actual movie and that scene alone cost 10 mil.

If we look at the number of people who watched Batman Begins and Superman Returns then they are comparable, I know that DVD sales for BB were better than SR, but since we are comparing the Box Office performance of the two movies, that does not count.