It will be interesting to see how many small companies figure out that tax and general compliance is worth every penny that Apple charges them. Smart ones will opt for a seller of record approach, but many will get burnt.
Stripe provides a lot of tooling ( more than apple) for compliance. Apple is hardly the only payment provider which simplifies payment processing for small developers.
"Tooling for compliance" sounds a hell of a lot more complicated than "you sell my app and send me a check", which is the deal on the App Store, Steam, etc.
Finance and compliance is lot more complicated than send me a Cheque for most businesses.
Stripe ( and others) have products right from incorporation (Atlas?), identity verification, custom reporting, fraud/risk, Charge backs, Tax reporting/ filing and even PoS terminals etc.
Most businesses have to deal with multiple channels (Android, web, iOS and others), custom reporting, and different risk/compliance will need solutions well beyond what Apple is offering