If you're not earning more than 17.5k€/a in addition to your regular income, you can opt to forfeit the whole stuff in favor of the "Kleinunternehmerregelung" (small business provisions), but then you don't get the above business perks. Though after a few years you can change from a full business to a small business, so you'll have to do the math.
Sounds complicated? Welcome to Germany! :D
(Disclaimer: This might be not 100% accurate, so talk to your tax consultant if you're doing solar in Germany)
If you don't feed into the grid as a normal person you're right (that's either "Kleinunternehmerregelung" or, if it's obviously not producing any profit, "Liebhaberei"). But if I built a fictive 500kWp solar plant to power my fictive compute center I would have to pay taxes on the self consumed power. Mind I'm a layman, so I might have gotten that wrong, but I'm 80% sure I got it right.
And my point about carrots was deliberately cartoonish. The point is that revenue, not profit, was taxed.