I thought I saw somewhere that they'd break even around $50, but a buyer would need quite a bit more than that for ROI and even more for insurance against price collapse
The break-even numbers most oil companies cite (not dumping on POE here) are meaningless fantasies. They never factor in the cost of land, seismic and other money spent in the past. And they certainly don't count what the investor who buys the stock is paying and what she needs to get an acceptable Return on Investment.
My skepticism on POE's SAGD project is not based on thorough personal analysis. But I have asked the CEO of one of the most successful and respected Canadian heavy oil operators what he thought of the geology here and it ranked very low in his opinion of high quality properties. That's all I know.