Can’t a developer just add a message to their website to circumvent this link tax? “Open this again in any regular browser to receive a 27% discount.”
I don’t see anything that prohibits this: https://developer.apple.com/support/storekit-external-entitl...
Apple cannot (or, per antitrust law, should not) tell a developer how to design and sell their merchandise in their web based storefronts.