Actually, with specific regard to Flappy Bird, it is true because it had more than 100 million installs, far surpassing the 50 million requirement to expose him to criminal as well as civil penalties. So, in contrast to your statement, it actually is true.
Now, the proposal does not in fact have an auditor requirement, but also, the clause that discusses auditors goes out of its way to make it clear that the types of third parties they're referring to are technical experts, which startups already use.
I'm not sure what you mean here. There is an auditor requirement "where reasonable," and presumably "reasonable" would be entirely up to a court's discretion. Also, "technical experts" in the context of this law, wouldn't necessarily be the developer of the site, but rather technical experts who are trained in complying with this law. Likely, that means someone brought in by a law firm or professional auditing outfit, at enormous expense.