It has been revealed that Sega are making a claim for almost a million dollars towards the THQ bankrupcty. THQ put Commpany of Heroes 2 on pre-order at Steam in September 2012 and up until January 2013 20,755 copies were reserved - something THQ received $941,000 (after Valve took its cut) for. Sega are now going after this money as they picked up the game and the rights to the franchise following the bankruptcy.
There are a couple of factors that complicate how we should look at these numbers. Company of Heroes 2 may have been a high profile release, but the uncertainty regarding its release (THQ struggling and dates shifted) could certainly have meant that pre-orders were lower than they would otherwise have been. Ultimately Company of Heroes 2 was released in June. Remains to be seen how much of the early pre-order money Sega can recoup.