What kind of Apple Developer Certificate is required to create a custom virtual audio device using Core Audio?

I am working on an application that will require functionality similar to that of SoundFlower or LoopBack, and I know that this means creating my own Aggregate Audio device or Virtual Audio Device using Apple's Core Audio. Is there a specific certification that I need so that I can develop in this area? I know the process could potentially take a few months.

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From what I can tell (as I'm doing the same thing), you don't need a special entitlement because the AudioServerPlugIn is not an app extension but a completely stand-alone plug-in.

Whether that plug-in needs to be signed with a Developer ID (or notarized) I'm actually not sure about (because AudioServerPlugIns are already sand-boxed). FWIW, I'm doing that (i.e. signing it) with a normal (paid) Developer ID and it seems to work for other people, although setting up the whole process if fraught with potential for errors.

I'm not distributing via the App Store, but if you were, you'd have to install your plug-in using the normal mechanism (Apple Installer, or maybe manually copying it to /Library/Audio/Plug-Ins/HAL), but I'm not sure that's encouraged (allowed?) for AppStore apps.