[gwervc]

That list is a bit disingenuous as the mosts expensived points apply to every platforms: you'll need a PC to develop software for Windows, you'll need a computer too even for building Linux apps as manipulating bits using butterflies is quite inconvenient[1]. One might even use a Mac already, so it's not an additional cost in all situations. In the same vein physical devices are also mandatory for developing quality Android applications. Sure the 99$/year is annoying for hobbyists but it's not that of an expense for any business.

[1] xkcd.com/378