Doesn’t apply outside of EU. It’s very easy to make different versions of phones. iPhone 14 in some countries have no sim card slot while in other countries it does. If they can do that for hardware, they can do it for software. They can make the requirement of sideloading be requiring turning on the GPS and you will be on the right side of the law, while blocking non-EU users from sideloading. Maybe they wont, but the point is that if they wanted to be evil for some reason, they can.