EDIT: ive been rate limited
I did realize that as I typed that :) that's why I added that extra bit about "valuable effort" and "vision".
"Valuable effort" to me is a good proxy for "if this action wasn't performed, the profits would not have been made".
And "vision" is, "you were objectively the person who saw the value of performing some action and stuck to it even when things became tough and other options were available".
Taken together, these two constraints do a mostly-perfect job of preventing the gaming of the system as described in your boulder example.
Lastly, if me and my teammate/business partner contributed roughly equally, and sales of our product were $10,000,000, then nobody should be offended when the proposed split is $5,000,000 each