You can make an iOS app with no license, but if you want to build it, you have to get a license. The 400$ license lets you build and sell your apps, but if you make more than 100,000$ in a year with it, then you have to buy the pro license. Without a license you cannot test your app, unless you do something like make your game playable with your mouse, and when you think you are ready you can get your license and then tweek the controls to be able to play using the iOS.
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