Even if you get past the roadblocks Apple has put in place, it’s not beer and skittles for browser makers in the EU. The CRA, which is now in effect, lists browsers as class I important products. Technical documentation, design documentation, user documentation, security conformance testing, a declared support period at the time of download, software bill of materials, the legal obligation to respond to and make all…
As usual this is a panicked overreaction. No, startups won't be fined out of existence by the iron fist of regulators who despise innovation. > (93) In relation to microenterprises and small enterprises, in order to ensure proportionality, it is appropriate to alleviate administrative costs without affecting the level of cybersecurity protection [...] It is therefore appropriate for the Commission to establish a simp…
First, I believe that you are correct in that small enterprises are not going to be fined out of existence (unless they continually fail to adhere to CRA requirements). The issue is that if you want to make a browser in the EU, you have to be extremely serious about it.
Second, you are quoting from the section of the act that the EU uses to lay out their reasoning, justification, and thought process. This section is not legally binding. The actual text (page ~28 and beyond in the linked document) is what controls. We have seen from DMA enforcement in regard to Apple that the EC does not consider conflicts between the two sections to be important.