You could always get the dev tools for free* because they always came with some other purchase. That seems like it would cover the "SOX" compliance to me.
Examples: you bought a copy of Mac OS X (the dev tools were in the box), you bought an ADC membership (dev tools are included with your membership). Now, XCode 4 from the App Store is the first time you could get them standalone. And they charge for it.
Examples: you bought a copy of Mac OS X (the dev tools were in the box), you bought an ADC membership (dev tools are included with your membership). Now, XCode 4 from the App Store is the first time you could get them standalone. And they charge for it.