Unreal lets users stick to a license with predictable fees.
By using Unity you are still agreeing to a liability with no limit that can change at any time and your only recourse is to cease development or stop selling your already-complete game.
1. https://forum.unity.com/threads/unity-plan-pricing-and-packa...
The bigger issue is that Unity is trying to assert (again) that they can retroactively change your licensing agreement at any time, and for any reason -- and have explicitly said they reserve the right to increase these fees (which, yes, are less than competitors right now) in the future.
> Unreal is even more expensive and requires reporting your revenue to pay for it. How is that a better option than Unity?
With their new changes, Unity also requires reporting your revenue/installs. In terms of the cost difference, the consensus seems to be that people will pay a little more to lock into a predictable license that can't infinitely add unpredictable fees later, even on games for sale that are no longer in development.