Because MacOs is around 10 to 15% market share it make sense to use every incentive available to attract developers to another platform than Windows. There is a hidden technology fee, but it make more sense not to charge for it.

iOS is more like 50 to 55% market share so the goal is more to filter out bad actors and keep a high standard. Also let's milk that cash-cow.

I'm not necessarily agreeing with this approach but I got to admit it makes sense.