> The 30% specifically applies to buying digital goods and services through iOS apps

This is not correct at all and grossly misrepresents how Apple collects revenues on the store - the 30% applied to the list price of any paid app as well.

Prior to 2020, if your app had a price tag on the app store, you paid 30% of said price to apple on every sale. There is no ifs, no buts, no lower rate for smaller players like today. You had a price tag, you paid 30%, whether you sold 100m copies or 5.

The decision taken by the CAT here concerns the fee for paid apps (what they call the distribution charge) as well as in app fees, the latter of which had some exemptions for specific transaction types from the likes of Amazon, Uber etc (but famously not Spotify or Epic Games, or the Amazon Kindle app etc etc...). The "distribution charge" did not.