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Held in deposit forever, ie until someone sues someone else or the money are forgotten

That goes to Apple then.

The accounting liability gets erased after a few years and the asset stays on the books

Like Starbucks gift cards that go unused.

Amusingly/sadly(?), I believe even if the money is eventually returned or enscheated, Apple can collect interest/invest the money the entire time.

Apple holds it

False. Google “escheatment”

I am not sure that applies if Apple is deliberately withholding the money. Presumably they are making some claims as to breaking of laws or violating a policy. Enscheatment is more about forgotten money. The developer is very aware of their lack of access.

https://www.sec.gov/fast-answers/answersescheat