It's more complicated then this. Apple is a big company with a lot of money - they're absolutely willing to burn millions in the pursuit of principle.
The reality is that, if Apple conforms non-maliciously, they're proving that the law is reasonable and they can do it while remaining profit. Um, that's a huge problem.
They require the plausible deniability of "oh we can't do this, it's too expensive!" Otherwise, other governments (US) might look to implementing similar laws. So, it's a long con. They're burning lots of money, now, with the hope it allows them to continue their anti-competitive behavior for longer. If they're REALLY lucky, they might even stall out the EU and get the EU to backtrack on their laws. That's the golden scenario.
The reality is that, if Apple conforms non-maliciously, they're proving that the law is reasonable and they can do it while remaining profit. Um, that's a huge problem.
They require the plausible deniability of "oh we can't do this, it's too expensive!" Otherwise, other governments (US) might look to implementing similar laws. So, it's a long con. They're burning lots of money, now, with the hope it allows them to continue their anti-competitive behavior for longer. If they're REALLY lucky, they might even stall out the EU and get the EU to backtrack on their laws. That's the golden scenario.