In the early 90s, you could expect to pay anywhere from $200–1000 for a good C/C++ compiler. Now it’s free. The 30% tax, as many people have already pointed out, is only if you want to sell through the store. Back in the 90s, if you were selling software, downloading off the net wasn’t really a thing yet and you could easily expect to end up giving up 40–60% of the retail sales price and out of what was left you were paying for manufacturing of product so you’d maybe get 20–40% of the retail sales price.
Which leaves the certificate thing and while it’s an annoyance, it’s also nice as a software user to know that a program I’m running is the program it claims to be without much friction on my part, and the cost can’t be that prohibitive since I don’t remember the last time I ended up with an unsigned binary on my Mac, even for free software like TeX and friends or Aquamacs.