It’s pretty trivial to bypass. Just don’t charge for your software, and use the app to access paid resources purchased outside the platform. My company distributes a few dozen apps to thousands of employees, Apple gets $0, because they utilize an existing subscription or license unconnected to Apple.
Additionally Apple remains the arbiter of what kind of content and apps may be listed. Until recently they were blocking all emulators and cloud gaming apps. They used to block all crypto apps. They still selectively block gambling apps. They still block torrenting and adult apps.
Additionally, Apple is famous for arbitrary and selectively enforced rules. Many developers have their updates rejected for any and no reason after an automated system rejects them for specious reasons.
Additionally, developers are blocked from linking out. They can't up-sell, which is a critical component of a SaaS business model. Nothing in the app can tell users where to subscribe or how to upgrade or change their credit card details. This one alone kills most SaaS applications unless they use Apple's IAPs.
Steam might charge a similar rate but you aren't forced to use them. You can deliver games to PC gamers in a number of ways and many large games opt to not be on Steam.
That introduces insane friction and you lose a ton of customers