Sony Santa Monica has not been assisting Team Ico to finish The Last Guardian, a lead member of the development team has said.
Tim Moss, director of technology at Santa Monica Studio, clarified the claim, which was widely reported last year, in an interview to Eurogamer.

“I’m never really sure how that got in the press, because as far as I’m aware we’re not helping out with The Last Guardian,” he said.
“The only way you can say that is the knowledge that we contribute back to the central tech groups benefits The Last Guardian. So I’m guessing someone was slightly misquoted.”
The claims originated from a Wired interview, where SCE Worldwide Studios president Shuhei Yoshida said that Santa Monica Studio as well as tech groups and engineers in the US and UK were assisting with development.

http://www.develop-online.net/news/4...-Last-Guardian