I don’t think Apple see Damus as missed revenue.
But yes, tipping a profile v’s tipping a note seems like the only distinction. Subtle, and also rather obtuse.
I guess “user notes = content” is the case they are making.
It gets more complicated, when things go full X-platform as nostr allows.
I still think there will be implementations of zaps to be found, that work for everyone. eg I get billed by some in-app store for the Apple Tax.