Manging 12x $5 receipts is 12 times more work than 1 x $60 receipt, and presumably a single transaction costs Kagi less in bank fees and helps with cashflow sooner. I don't want to pay for the $25 x 12 x 0.85 = $255 plan. But claiming 12 small receipts as a business expense is a huge hassle. I don't care if there's a discount or not on the lower tiers. Even quarterly billing would be a third of the fiddliness of monthly.
Also consider allowing 6 or 12 month subs as gifts. I'd gladly gift Kagi to people. Gifts encourage use and talk, which gets the platform the attention it appears to deserve.