So i just went to check it and indeed she made 3 posts with her feet (generic feet pics, she's still learning on how to take good feet pics) and literally posted one(!!) video of her feet (2 minutes carpet rubbing).
That is what you pay 70€ for (including VAT).
The funniest thing is that she still has not unlocked her older posts, so if you really care for her other content like the ASMR videos you should stay far away from the feet tier.
(She also posted some feet pictures in June and a very good ASMR video in the pose, so like i said maybe in the future it can be worth it ...)