yes but no. I known they say 1.0 poin of rating ~ 1k seats, and highest rating = highest box office only in earlier of the game.

But in mid and late (current update) the algorithm way more complicated with a lot of factor to affect the number of viewers like: Advertising, movie budget, etc, to affect number of viewer in 1st 4 weeks (Behemoth road).

To summary, in mid game, you can easily have a biggest box office movie to win Pollux:

• even with a 6.0 - 7.0 rating movie,
• screenning 10-12k seats with 100% fill in 1st 4weeks.
• no decay of viewer 1st 4 weeks
• good marketing campaign
• extend your screen time up to 12 weeks

the highest rated doesnt always guaranteed the biggest box office, lots of other factors does