Do the search yourself with whatever source you trust. They all have the same information.
Sony spent over 2 billion on R&D in gaming last year, which doesn't count the guaranteed volume that's also required to get leading edge chips. Nintendo still spent less than a billion (which is a big increase from the complete joke of investment leading into the switch, because the switch didn't take any research).
https://www.tweaktown.com/news/92231/nintendo-boosts-spending-as-next-gen-switch-2-looms/index.html#:~:text=According%20to%20Nintendo's%202023%20annual,R%26D%20throughout%20Fiscal%20Year%202023.
With a nice chart showing how much of a joke their investment developing the Switch was.
https://www.reuters.com/technology/sony-boost-gaming-unit-with-217-bln-rd-war-chest-2024-nikkei-2023-07-12/
There are literally dozens, minimum, of sources with the same numbers. They're in annual reports and not secret or debatable at all.
Everything I've said is accurate. You're the one pretending putting one of the worst controllers ever made together with off the shelf parts is somehow comparable to designing custom SoCs on cutting edge nodes.