A T2 representative has since told Gamesindustry Biz that the marketing spike is related to third-party companies, not an internal studio like Rockstar. It's the type of figure you'd expect for their next huge release.
Not many games in T2's stable would call in that kind of cash. An SEC filing by Rockstar's parent company Take-Two from 2020 claims that they're planning a huge spike in advertising spending during the fiscal year 2024, for a total of almost $90 million.
