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This argument about cost of development would hold more weight if the game store savings were passed onto the users rather than just eaten up by the publishers. Borderlands 3 base game has the exact same price on steam vs EGS atm, £49.99. Clearly those 20% savings are just extra money the publisher wants to pocket rather than actual necessary costs to the game. If their happy to pass it off to steam when sold on the steam platform rather than raise the price to recoup the platform tax.
Blame the publishers then. They set the price and they dictate the bonuses of the devs based on sales. Choosing to believe more money from the game store is actually making its way to devs instead of shareholders is naive at best.