I think with Spider-Man Ve you will find that Sterns licence had expired and so that had to relicense. In one of the interviews it clearly states that the "ultimate spiderman" rework was Marvels idea. A fair bit of the cost could of also come from license fees? Just a thought. Tron and Lotr may also have similar issues. Iron man was done pretty soon after the original run so maybe their license was still active. If a IP license is an upfront total and they going to sell far fewer VE then an original production, then these costs will be much higher per machine.