There are two factors in determining the break even point. One is the fixed costs, the other the margin per customer (i.e. average customer bill - average customer costs, which is mostly content related costs) If Directv made $1 million per customer a year, their breakeven number would be tiny. If they made $1 per customer they'd already be below their breakeven point.
Since Directv charges more for the same content as Dish, and almost certainly pays less for the same content (since they have double the subscribers) their break even should be even lower than suggested.
The breakeven for DTVLA depends on its average margin per customer, which I'm guessing is probably a lot lower than in the US. That's why it didn't make money at 2 million, not because 2 million is a number where DTV USA can't be better than breakeven.