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How do they check if you make more than 100k? That is really puzzling me.
According to the ToS, they ask you for the appropriate documents and/or send someone at your office to check your data:
To ensure compliance with the Agreement, you agree that within ten (10) days from the date of Unity or its authorized representative’s request, you shall provide all pertinent records and information requested in order to verify that your installation and use of any and all Services is in compliance with the Agreement along with a signed verification that all such information is complete and correct. Furthermore, if you are a Legal Entity, Unity or its authorized representatives may upon reasonable prior notice access and inspect your facilities and computer systems to review and verify your compliance with the Agreement. Any such inspection shall be conducted during regular business hours at your facilities or electronically via remote access. In the event you have impermissibly used Unity Personal (or other products) or have not paid the applicable fees for all Services you have deployed or used, you agree to immediately pay for such Services, as well as the reasonable inspection costs, upon Unity’s demand.