Over 200. CDPR as a whole has about 240 employees, and I suspect not all of them are devs.
I don't get why people keep comparing developing costs though - it's not like CDPR makes their titles by using a huge work force that EA just can't finance due to the difference in dev salaries. We know that TW3 was made by just over 200 people in just over three years. What difference does their salary make?
It comes down to the breaKeven point. CDPR will have a lower breakeven point than EA/Bioware. The breakeven point is where the development and marketing costs are covered by revenues. CDPR has to sell less copies to reach the breakeven point.
Let's assume that each game requires 200 employees. Let say the average salary for Bioware employee is $60,000 and CDPR employee is $20,000 (being generous).
That means salaries for EA/Bioware amounts to $12 million compared to 4 million for CDPR per year. Both games MSRP is $60.00 and take 3 years to make..
EA/Bioware has to sell $36 million/60 or 600,000 copies to just cover salaries. CDPR has to sell 200,001 copies> let's assume that each spends $35 million for marketing. Marketing budgets always exceed the actual cost of production in AAA games.
That means that each must sell ($35 million/60) 583,334 copies to cover marketing. So EA/Bioware must sell at least 1,183,334 copies compared to CDPR's 783,335.
The example is simplistic because there are other factors involved, such as no publisher gets $60.00 per copy. I do not know the exact marketing costs.
The difference in development costs because of location can be huge.
For example compare housing prices (comparable housing) and salaries (comparable careers) in Dallas, Texas to prices and salaries in New York City, New York or Chicago, Illinois or Los Angeles, California. The differences in the cost of living is interesting.