Idk. I'm not a fan of the follow-for-follow idea, but in this case it's about getting any money at all.
Most of my impressions are over publications and when I browse I mostly do it in the "recommended" section, which seems at least a bit disconnected from the people I follow. So while the engagement of your follower is going to be low, your other impressions will likely still stay the same and now make you money instead of nothing.
And yes, if you have under 100 subscribers you weren't really making a lot of money in the first place, but to some people even that matters.