No it's not the same. It's not even close to that. I am fine with the 99$/year, I am fine with the no appstore, I can find my methods, but limiting me to 100 devices it's whole another story.
I'm told that if you ask nicely, you can get the limit bumped up to 200 or 300 devices - failing that, you could also get an enterprise license (which has no device restrictions).
