Note that if you opt for the EU compliant new business terms for iPhone, you will still be obligated to pay Core Technology Fees on all Apple platforms, even if those platforms do not allow sideloading. So your iPad apps now have install fees and you still have to pass app review.
In the cases where you'd come out worse, because your app is free or extremely low-cost like €1, then you shouldn't opt for the new business terms. You should use the current ones -- which show no indication of going away since they're what the rest of the world uses.