If DEATH STRANDING DIRECTOR'S CUT generated the same gross revenue on the Epic Games Store, KOJIMA PRODUCTIONS would keep approximately $33,146,682 - that's $5,498,942 more than on Steam.
At this revenue level, Epic's concrete platform fee would be $4,383,639. Epic charges 0% on the first $1 million in annual per-app revenue and then 12% on the remaining amount. On GOG (30% cut), the developer would earn approximately $26,271,225.
Note: This is a hypothetical comparison. Actual sales volumes differ significantly between platforms, and Steam's larger user base typically drives substantially higher sales.