Sounds like a big fine for Apple.
And I don't think any of the big companies is afraid of yet another fine.
Is it possible to sneakily get around the law? Maybe.
But it isn't possible to do that, with thousands of people working on it? No, one of them will talk.
Which is why after being found noncompliant a third time, the new law gives the power to the EU Commission to impose structural changes to the company. Or they can stop operating in the EU.