You're just making things up. Apple has explicit exceptions for multi platform subscriptions. The only condition they require is that developers should not cripple the iOS app by removing the ability to create an account from within the app (which means your app essentially has to offer in app purchases as a valid way of obtaining a subscription).
If users want they can create an account on Mac (or even on iOS Safari) and set up a subscription with lower fees outside the app and then use it inside the app.
People can easily use the Netflix accounts they created on their Mac on iOS with no extra charge.
What's not allowed is making an iOS app where you are shown a login screen but no way of creating an account from within inside the app, which forces you to use a separate platform to create the account. The idea is that an iPhone or iPad should be a standalone device and not require the help of another platform or device to do basic things like create an account.
Can you create a netflix account within the app on iOS? I thought they specifically had an exception for "reader apps" (and Netflix somehow fell in that category).
If users want they can create an account on Mac (or even on iOS Safari) and set up a subscription with lower fees outside the app and then use it inside the app.
People can easily use the Netflix accounts they created on their Mac on iOS with no extra charge.
What's not allowed is making an iOS app where you are shown a login screen but no way of creating an account from within inside the app, which forces you to use a separate platform to create the account. The idea is that an iPhone or iPad should be a standalone device and not require the help of another platform or device to do basic things like create an account.