If there were 10 engineers, no one else, and no investors, and they each had 10% of the company, and that company sold for $100M, then they would have each gotten 10% of the company.
But that's not likely.
From the point of view of a buyer who spent $100M and got 10 engineers out of the deal, the cost was $10M/engineer, whether the engineers each got $10M injected into their pockets or not.
> From the point of view of a buyer who spent $100M and got 10 engineers out of the deal, the cost was $10M/engineer
That's not even so: he didn't buy the engineers, they are not his property and they are free to walk away the day after, so he hardly got them. For a day, OK :-)
But that's not likely.
From the point of view of a buyer who spent $100M and got 10 engineers out of the deal, the cost was $10M/engineer, whether the engineers each got $10M injected into their pockets or not.