Comic sales numbers are a bit odd on face value as the companies can inflate them in wierd ways with variant covers and shit.
They will make say 1 in every 4 of an issue a variant cover. Lots of regular comic buyers will want that cover, so if you have 10 customers who want the variant, you need to order 40 issues of that comic. It is pretty awful.
There is no inflating numbers. Those are the total sales requested to Diamond Distributors. Yes when The Walking Dead had freaking 20ish variant covers for a special comic, it sold a ton but those are still sales.
Take this example: Next month Peter Parker will return as Spider-Man and Amazing Spider-Man will come back replacing Superior Spider-Man but it will not start off at 701, it will restart at #1. It will also have 10 different covers.
1 ALEX ROSS SKETCH VARIANT 1:300
1 ALEX ROSS VARIANT 1:75
1 SKOTTIE YOUNG VARIANT
1 REGULAR EDITION COVER
1 CAMPBELL COVER B CONNECTING COVER
1 BLANK CON VARIANT COVER
1 OPENA VARIANT COVER 1:75
1 MHAN VARIANT COVER
1 MCGUINNESS VARIANT COVER 1:75
1 MARTIN VARIANT COVER 1:50
These covers usually go for about $0.50 -$1 per rarity so the 1:50 is $25-$50 depending on your comic shop. I have bought the 1:100 variants of a number of #1 issues for about $75 usually but with Amazing Spider-Man, the 1:300 cover is already being pre-sold on ebay for around $600.
What this means is that the store that buys 300 issues can possibly sell that one issue they receive for anywhere between $300-$600 depending on who the get to buy it. They will also receive six, 1:50 covers and four each of the 1:75 covers that they can sell. If they sell them for the least amount, say $25 for the 1:50 and $50 for the 1:75, they can make around $950 or more just off those variant covers. Add in making about $300 for the 1:300 one and you get over $1250 at the low end. The comic?s cover price is $3.99 so $4x300 issues needed = $1200. Actually it?s less because they aren?t paying cover price. So buying 300 issues makes sense if you think you can sell all of the variant covers as they alone will cover the cost of your 300 book purchase.
But sales are sales. They are not based off of how much each comic book dealer sells to the public, they are based off of how much are sold to the comic book dealers. If a book isn?t selling, they don?t purchase many of it. If it's really popular like Amazing Spider-Man, they will buy them and will try to get the variants as well.