Lol, Swen exactly said during Twitch Gamescom stream that 130 people are working on D:OS2.
Maybe durig development of D:OS Larian has 40 employees but right now this is big company and D:OS2 look like 100% AAA title. For the first D:OS game Kickstarter was necessary to enhanced game but with D:OS2 it was used mostly for marketing purposes and to engage community in development process, they could do D:OS2 from money which they earned on D:OS (1,5M copies x ~30$ = 45M $ compare this to 2M $ from Kickstarter).
They did said that 130 people work on the game, watch on use of words "work on game" not "work in Larian" It is considered and people who are promoting game on shows like Gamescom and similar that they are working "on game" just look on orchestra that was doing music that was almost 30 people and they also "worked on the game" in this kind of jobs there is lots of stuff in tiny words and I doubt that Larian is on same level with finances like one Bethesda (no matter that they make better games

)