Good question, that might be a good thing to add into the guide too. Here's a short take: From a tax perspective, they're the exact same. There won't be any difference in your tax rate at all between the two. So unless you need the added liability protection b/c you're working on something like a healthcare related app, then going w/ just your own name should be fine.

I'd recommend to avoid as much bureaucracy as possible and launch with minimal effort. Don't waste time and money on things that aren't necessary. Especially as a single dev, the risks are usually very low and not worth the effort to set up a formal corporation. The major competitive advantage of a single founder is speed and agility; bureacracy slows you down.

If you want to have a company name listed for your app on the App Store instead of your personal name, you'll need to create an LLC and register it for free with Dunn & Bradstreet, then create your developer account using that.