Having worked at Apple and similarly giant companies, the idea that "they have enough money to do it" is incredibly naive. Rewriting all the basic software primitives of the iPhone, or the Mac, or iCloud, or CloudKit, or choose whatever massive surface area this legislation impacts, is not a matter of simply spending enough. Doing so requires the time and attention of the very few subject matter experts who are able to competently do it. The true cost is to your strategy, your business plan, and your product roadmap.

So it becomes a purely business decision: Do we risk a 10% global revenue penalty to release this globally, do we release this everywhere the DMA does not apply, or do we simply not build it? And make no mistake, even if Apple moved heaven and earth to try to comply with DMA they are STILL RISKING the full 10% penalty if the EU decides against them.