He's lucky someone doesn't try and take his ass to court.
If they can. Probably can't.
I think it's a legal grey area.
Initially the Patreon system was marketed as "donations" to artists working and publishing their artwork effectively "pro bono", which would be tax-free in many countries (and could even be deducted from your tax load). Yet you have to pay local US tax for your subscription income, probably because they have identified it as a commercial enterprise.
Another problem is that no actual refundable product or service is promised in return for the money. You usually pay for access to locked posts, exclusive artwork, early test versions and such. And those you got.
Some sites also shut down creator accounts if for they for example find no game actually being developed (Subscribestar).