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“Marketing” typically includes all the people in solutions architecture, developer advocacy, compute credits, and many other things. It’s a ton more than just advertising spend, which is often a minority of what appears on that line item. Given that it’s very plausible those sort of sums are realistic.
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My charitable guess is that they lump the compute expense for free users as "Marketing".

My less than charitable guess is that the leaked financials is a piece of fiction intended to make inference not look unprofitable.

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I see what you mean. If they are using it for customer acquisition, it could fall under sales and marketing.

What about retention though? Or upselling to higher tiers?

I would question where they decided to draw the line… because it’s a grey area.

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