Technically not really true, it's based on a complex system where if your run rate ever exceeds $1m (even temporarily) you get bumped into the 30% bracket for this year and the next year, even if your revenue next year is 100k. (I'm still confused that they decided to make the system that complicated, it can't increase their profits THAT much.)

This system coincidentally punishes non-subscription products like non-IAP games, where your "launch" produces a big revenue spike and then you have a much smaller long tail of revenue. To avoid getting punished by this, you'd have to optimize for a lower-revenue launch and more stable long-term revenue... i.e. a subscription.