Game budget $200k. Team 3 people

    Unreal Engine: 
    +$200k
    -$24k   12% epic store fee
    -0      5% epic fee (would be $10k)
    ------
    $176k   income

    Unity Engine:  
    +$200k
    -$24k   12% epic store fee
    -$3.6k  3 copies of unity pro for $200k budget game
    ------
    $172.4k income (-4.6k vs unreal)

So yes, they are.

If you publish on Steam then the numbers change

    Unreal Engine: 
    +$200k
    -$60k   30% steam fee
    -$10    5% epic fee
    ------
    $130k   income

    Unity Engine:  
    +$200k
    -$60k   30% steam fee
    -$3.6k  3 copies of unity pro for $200k budget game
    ------
    $136.4k income (+6.4k vs unreal)