300M movie watchers is about half a billion hours. If those 38M games all had only one player (probably fairly close) they only have to play the game for 15 hours on average to get at half a billion player hours.
https://howlongtobeat.com/game?id=27100 claims it takes at least 49 hours to beat it, so it’s likely that the game was played for more hours than the movie was watched.
There's a percentage of players of course that will play a game for many hundreds or thousands of hours but the calculation is shakier when you take the falloff of players into account/
https://www.ign.com/articles/2014/03/17/gdc-most-players-don...
Games take a lot longer to produce than films (in total, per hour of content that may not be true).
The largest expenses are related to FX costs and marketing. That's why the cost of low-effects movies falls very rapidly under 100m, you can film a run-of-the-mill romcom for less than 10m.
But if you factor in audience size, things get more complicated. Red Dead 2 sold about 38M copies, a near record, but Avengers Endgame reached something like 250-300M people at the box office, even before streaming etc.
[1] https://en.wikipedia.org/wiki/List_of_most_expensive_video_g... [2] https://en.wikipedia.org/wiki/List_of_most_expensive_films