I already have an account so I use that regardless, but AFAICT you can in fact build for your own device without paying at all. I haven't tested this though.
I am not arguing Apple's restrictions are a good thing, if I were in charge I would in fact make allowing installing your own software on your own device a legal requirement of selling hardware, yet here we are.
I am not arguing Apple's restrictions are a good thing, if I were in charge I would in fact make allowing installing your own software on your own device a legal requirement of selling hardware, yet here we are.