The retail store the physical media was sold in would take $30 of that $60, going by the usual retail margins. Though they did also have to pay for the shipping and people to put the games on the shelves, take money for the games, and prevent people from just walking out the door with them. But the game publisher would only see $30 from retail stores or $40 from steam either way.

Also I bet the retailers had certain ad budget requirements before they'd even consider putting them on shelves.