Hm i have not yet gotten my copy, so i cannot yet judge about the quality of the manual.
But because there is the option of a digital manual, best case e.g. as word or html document, and the charts etc. sortable as e.g. excel-files i can state my opinion nontheless i think.
I am sure that Bruce did a fantastic manual. But if it would be digital as i said it would be even a bit better imho.
Dom 2 had after a while excellent fanmade digital documentation.
And my personal opinion for any hardcore strategy game is that the manual is only the basics, but most important for the learning process is nontheless discussion and play with other players and guides by veteran players.
So i personally would be happier with a digital manual if i would have to pay less then.
You just stated that you earn less per sold copy of Dom3 than per sold copy of Dom2 because of the additional costs from the manual.
But imho those 55$ are really a bit too much above the magical 50$/50€ border, so i oracle that Dom3 will bring you less profit than Dom2.
If you had offered 2 versions of Dom3 for purchase though i think every customer would have been content:
First version with a digital manual for e.g. 45$ and the second version as you offer it now with the printed in high quality manual for 60$ for those people who prefer to have a physical manual.
That is just my subjective opinion though and i hope that Dom3 sells better than Dom2 because imho both of you, Illwinter and Shrapnel, deserve success with Dom3

.