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Not sure who makes the most, but here are a few thoughts...
Visa make a good amount, as they charge you JUST for the privilege of accepting them, and then they get a piece of EVERY sale where a customer uses a Visa card.
The processing companies likely make the second most, as they also get a piece of EVERY sale.
Designers make money and have no risk - they just get paid for producing design work.
Hosting companies make money, as you need your sites to be somewhere, and the more popular your sites become, the more you pay for hosting.
Attorneys and technical service companies (tool developers, programers, etc.) all make money, by providing services to the industry.
Content shooters make money by filming and selling content (obviously). Probably the luckiest guys too, as a good amount of the time they are also the male talent, so they get paid to bang chicks, as well as deliver your content.
Talent gets paid for being talent (obviously).
Affiliates make the lion share of each sale, by promoting someone else's content.
But the guys with the most risk, and the most to lose, are those of us who run sites and/or sell DVDs. Sadly, we are not necessarily the ones who stand to make the most money from it all any longer. Blame tubes, blame piracy, blame the economy, blame the credit card processors or whoever - it just gets tougher and touger to squeeze out a buck every single day.
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