Apple is calling the EU's bluff here. It's an american company. The EU can't break it up. They could ban the import of Apple devices, but they don't have the nerve.
Apple seems to have determined it's better to fight against the intended nature of the legislation. Likely they can eek a few more months or years until the hammer comes down. As planned, I'm sure.
1) a large sovereign entity (or a collection thereof, as the case may be),
2) which, incidentally, also happens to be one of the largest economies in the world,
3) with legislative and executive power over actors wishing to make money within its jurisdiction,
4) drafts legislation intended to control said actors and
5) announces it is going to exercise aforementioned executive power,
6) to use the legislation for its intended purpose against a non-complying actor,
that entity is bluffing?
(Apple already folded, by the way. They're simply sore losers.)