Hetzner price doesn't include VAT.
But the real issue is that the price is a bit of red herring: the CX22 plan is not available everywhere (only in the old datacenters in Europe I think) and if you need to scale up your machine you can't use the bigger Intel plans (CX32, CX42 etc) because they have been unavailable for long time, and you have either to move to Amd based plans (CPX31 etc), which cost almost double for the same amount of ram, or to Arm64 based plans.
It seems Hostup has only EPYC vCPUs, no Intel, the 16 core machine seems the same, Hostup has the benefit of offering a 32 vCPU machine while Hetzner tops out at 16.