I've tipped small independent games studios (1-5 people) before when the games been good enough to deserve it AND they respond well to fan feedback (fix bugs quickly, change/add content, lots of comms etc), although it's mostly been single person studios that I've tipped overall. I think the last one I did was for Hex of Steel on Steam, which is a single person studio who made a turn based hex looking WW2 "HOI4 vs Panzer General" style game and the dev responded very quickly (multiple tiny <1Mb patches per day sometimes) to issues found, requests for new/changed units etc.
If it was a large AAA studio they, to quote many others, can **** right off, and just the fact that they've even considered asking is, for me at least, proof positive that they're not paying the staff enough to feel valued!