3 accounts that we know of, and that have come out to say that they refused to pay.
And yes.
When you very deliberately put yourself forward as the only public face of a company and make all the decisions in running the company (no matter how disastrous they are), then when you start to do stuff like pay for the accounts of the highest profile accounts that have refused to play along with your nonsense, it is defacto company polcy.
Remember Twitter no longer has a PR department, it barely has a legal department*, it's content moderation and decision making groups have been utterly gutted and people who have attempted to advice Musk to not make very obvious mistakes have been openly mocked and fired.
At this point Musk is effectively Twitter, and Musk's whims are twitter policy.
*Certainly it doesn't appear to have one in Germany that the German government could get a response from.
I gave you a link to the top 20 there. Go through them, they don't have ticks, 3 out of tens of thousands is not policy, no matter how much you try to spin it Werewolf. I don't understand how this a contentious point at all.