"Present simple tense" instead of ''present perfect tense''

I give a review here from the film "X-Men Apocalypse" below

:"This is Bryan Singer's fourth X-Men film (fifth superhero film overall). This breaks the record set by Sam Raimi and Christopher Nolan, who managed to direct three superhero films (Spider-Man and Batman, respectively).'' Here I don't understand this part above "This breaks the record set by Sam Raimi........."

Here I don't understand the part above "This breaks the record set by Sam Raimi........."

It should be present perfect tense such as ''this has broken the record....'' or it should be in the past simple tense such as "this broke the record......"

a. Why is it in the present simple tense here(this breaks the record........)?

b. Is there any rule in english that I can use "present simple tense'' instead of ''present perfect tense"?

c. If it is, then when to use them? (in which situations)

d. Do they carry the same meaning sometimes?

Please see the part no.12 in the site given below

Source: http://marvel-movies.wikia.com/wiki/X-Men:_Apocalypse_Trivia