Put the $40 in the app store, I'll buy it just to support this move. (Though it should be $20.)

For business, I would also pay $20/seat in Apple Business's app store (no quantity discount needed), so it's part of our MDM software for Windows users unfamiliar with Mac. Note that subscriptions are not available to businesses using that channel, only flat purchases. All you have to do is have a flat purchase in the retail app store, and businesses can buy that in bulk to assign to users.

// Your other business licensing mechanisms, like, fixed number of users, different license per batch of users, etc., are too awkward for a real business with real employee turnover to keep track of, sorry.