Well I don't care if the developer payed the certificate, and I don't see why someone that develops FOSS should pay money for something that doesn't bring to him any of that money back. At least for open source software certificates should be offered for free, in my opinion.

Also the fact that you are required to have a corporation, why? If I develop again an open source software I need to register a corporation just to deploy that software on Windows the correct way? That is total bullshit for me, just let me sign my software like is done on other platforms for nothing or a very small fee and done.