Maybe they're referring to ad-hoc distribution, where you can only assign 100 devices to each developer account. They're testing on 200 iPhones and Androids, possibly more than 100 of which are iPhones, so they would need two developer accounts at $99 / year each.
But, the developer fee covers as many applications on those devices as you want, so the $200 / app figure is still unexplained.
But, the developer fee covers as many applications on those devices as you want, so the $200 / app figure is still unexplained.