Re: Development costs
"The production moved to Scotland for this subsidy"
No, to be fair to Rockstar, they've been based in the UK since they were called DMA Design back in 1984. (Yes the creators of GTA were also the creators of Lemmings). The only move was from Dundee to Edinburgh (and who can fault them for that?).
Hence part of the outcry, they've always been a UK company, making games in the UK, so deliberately moving their money elsewhere is a bit of a kick.