This is a weak argument. If you can’t shell out $100 a year then you don’t really care about your Apple customers.

The argument about needing Mac hardware is only slightly stronger, but again if you’re serious about the Apple market, you’ll find a way to get some kind of hardware at a price point that works for you. Unfortunately some developers think that price should be $0, perhaps simply spoiled by the idea that building software is some noble pursuit that should always have no costs associated with it, only pure profit. Nevermind that the true biggest cost is the ever increasing amount of time that must be spent writing and maintaining code, which can easily run in to the tens of thousands of dollars if you go by the average developers salaried rate.