Ireland is trying to attract overseas businesses by being as "business friendly" as possible even if it means shafting local businesses and workers. This includes half-assing any EU regulations to the fullest extent possible and having very low taxes. The Irish DPA is a prime example of this.
"The first thing to note is that no one — including Apple — knows if this plan abides by the DMA. This is, unfortunately, par for the course for the European Union. Regulations are passed that insist on certain outcomes, with various carve-outs and definitions, and it is up to the companies impacted to figure out how to meet them; only then do the powers-that-be decide whether or not said company is in compliance. This is, needless to say, an insane way to write regulations, but when you consider the E.U.’s insistence on contradictory end goals — increasing competition while insisting on an absolutist approach to user privacy, for example — you can understand how the burden ends up falling on companies to come up with their own solutions. This also, needless to say, opens up the door to massive loopholes (like the fact that Apple believes it can still enforce App Tracking Transparency restrictions on apps not in the App Store)."