You call it a tax, most others would call it the cost of doing business.

But yes, that's built into the product's price. Devs are paying for a license to work with IOS and need to own hardware only Apple sells to work on IOS. So I think those costs are covered.

We'll see what the "reasonable" price is. If nothing else, we know 27% was too much even for appeals.

Payment processing is worth 3. I assume the other stuff is somewhere within an order of magnitude of that, so maybe like 9-12% total is fair?