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Deutsches Institut für Normung e.V. is publicly funded. Germany can unilaterally decide to publish the norms that do not incorporate other (usually ISO) standards.

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No, they cannot. DIN e.V. also gets money from selling norms and other stuff, in fact almost 60%:

https://www.din.de/de/din-und-seine-partner/din-e-v/finanzie...

The point is that the government could pay 100% of the cost but chooses not to.

No it is an e.V. so it is a non-commercial non-state entity. Bayern Munich is such an entity.

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