Sale's don't actually correlate to how much money the developer team makes or has to hire people.
The money goes to SEGA, who will determine if Company of Heroes (or Relic) is worth keeping around based on it.
And if you don't know this, SEGA didn't buy Relic for CoH, they bought it for the unrestricted WH40k license rights.
Source? Just interested $26 million seems a stretch for rights only.