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Is it really $100/app/year? I thought it was $100/dev/year.

Per dev yeah, though this does sort of disincentivise keeping stuff online if you're not shipping regularly.

$100 / company so get 99 friends to go in on an account and it’s only $1 / year!

Getting 99 actual friends in 2024 sounds almost infinitely harder than just putting in 7 extra hours at WageMart to cover the expense.