It can be cheaper to misunderstand it. So long as risk of getting fined is low, and the fines aren't higher than they are, you aren't really tasked with being compliant. You are given a task to implement something in compliance but what that means is as compliant as possible while still making sure the business survives, possibly even on the same business model. That latter part isn't explicitly given to a developer in the instructions - but it's going to be made clear that if you don't want to put up the minimum-effort cookie wall, there is someone else that can do that job.

This is why we need a law that people actually fear to the point where they would rather switch off the lights and take down the sign, than try to put up an off the shelf cookie wall that can be configured to have an "Accept all" button.