The project I am currently working on (not a Delphi project, it's C++, but project organisation is more or less language independent) has approximately 300-350 source files plus corresponding header files. That's just the game itself. The multi-platform engine has yet another pile of source and header files plus a middleware layer that has another 60-odd source files plus header files. Now think of maintaining those source files in several different projects for different platforms (VS.NET 2003 for PC and Xbox, CodeWarrior for PS2 and CodeWarrior for GC).