Low cost of entry? It's actually quite high... my company still has to distribute instructions on how to disable Gatekeeper on your Mac so you can install our app. We don't have the resources to pay the $100/year "Apple tax" and also spend the 2-3 days developer time on figuring out how to sign our app and make it work with sandboxing.
For me, low cost of entry means "you put the app up for download, the user downloads it." Like the old days. No certificates, no Apple tax, no hoops to jump through.
If $100/year is too high for your company, you quite probably have more serious problems than the App Store.
I don't distribute Mac apps through the app store, and signing a regular app (no need to worry about sandboxing) with your developer certificate so that it can run without disabling Gatekeeper literally involves clicking a single radio button in Xcode.
For me, low cost of entry means "you put the app up for download, the user downloads it." Like the old days. No certificates, no Apple tax, no hoops to jump through.