[threeseed]

Before stating as fact what Ireland did or did not do it is worth waiting until the results of the appeal process.

It isn't as clear cut since Ireland is stating that they never offered Apple any unique benefits but rather there were available for any company in a similar situation.

[ptaipale]

This. It's far from a clear cut case. The Commission is highly political, under pressure from various advocacy groups, and we can't take it for granted that their opinion on law is correct; the judiciary should decide that.