Film director: Although the production costs of my latest film are very high, there is little risk that the film studio will not recover these costs.
Conclusion
The film studio will make its money back despite high production costs.
Evidence
A significant portion of the film's budget is dedicated to developing special effects technology, which can be utilized in future films, reducing the risk of financial loss.
Evaluate
The author seems to be saying,
So the author is envisioning that these FX we invent for this film save us money later (the studio pays less than they would to make a future film) or make us money later (some other studio pays us to use our FX technology).
Goal
Identify an answer choice that raises doubts about the studio's ability to make its money back by exploiting the special effects technology, either by questioning the future utility or marketability of this FX technology.