I wonder why Apple never think about the different group types for developers. Likewise i am creating App's for hobby and not even sell. So i pay 99$ to put it on App Store, on the other hand Rowio Ent. pays same amount too. It is pointless to give 100 accounts with that. I don't think that lots of small developers have all types of Apple hardware. I just have iPhone - iPad and iPod Touch; even it is lots of hardware for a house.
Apple can create different types of registration, like 20$ for year with 1-2 accounts; 50$ year for 20 accs and 100$ for 100 accs. So just a hobby App builder doesn't have to pay same amount as other big App creator companies. Maybe this will decrease the amount that Apple get from one customer(developer) but it will help increase the total number of developers wants to put their App's to Store but can not afford that money.
Do you think developers who cannot pay $99 for their developer account add much value to the AppStore? Seriously, if you are clever enough to create an app that is even remotely worth being on the app store, you are clever enough to find $99.