I have bought a computer, I have now bought a chair. I don't need to buy a new computer or a new chair if my development takes longer than a year.
I don't know what you mean about a social security system, I don't think anyone is talking about that so it's a bit nonsense.
The point is it is a gatekeeper. Your first app that you build doesn't make $115? Then you didn't break even and you are down, and are taxed another $100. Considering that Apple then billing you 15% on your takings, it is another bar to clear.