As stated all over the place, 5% royalties are owed on any commercial UE4 games AFTER $3000/quarter, and I have a simple question: Does this mean that I’d be more profitable earning $2999/quarter vs $3001/quarter? Would I just be paying the royalties on that $1 ($3001 - $3000 = $1), or all of it?
I believe you answered your own question - you are required to pay royalties of any gross revenue over $3000. So if your game sold for $1, and you exceed that limit by one sale for the entire quarter, you will only owe 5% of that gross amount.