And it will be 300$ if you are a company. If you don't have a company account, you can't really work in team because of how signing apps work.

That’s for an enterprise account, used for internal release apps (not test!). Enterprise accounts are often misused by companies that just want to abuse the device provision list, it’s not required.

I’ve built widely downloaded apps for companies, featured in the App Store, with a small team of devs sharing one standard $100 account.