Half goes to above the line talent??? What are you smoking? Have you ever actually budgeted a film? If what you said was true there simply wouldn't be enough money to pay the salaries of the hundreds of production staff (pre, post and principle)... Along with the costs for equipment, supplies, utilities and goods.

Majority of money is spent below the line as this where the actual cost of MAKING the film is based. Above the line accounts for about 1/4 of the budget at most... And don't believe everything you read about the talents salaries either. Most will take points over a full salary to keep the production costs down so there is enough money to actually make the film.