Eh? It's very vague in the blog post, but it sounds like the developer paid for an Apple account and the device which were used to create fraudulent reviews. That last looks quite bad and makes Apple's position more understandable. Why isn't the developer explaining what happened with the dev account that they opened and funded? You can't just say "I haven't done anything wrong" under those circumstances without explaining who controls the offending account and why they might be manipulating App Store reviews.