Any online service thanks to DSA, for example: Anything that children might use (yes, so everything - intent doesn't count). Anything where users can upload content (writing comments is enough according to our lawyer).

You picked about the only remaining thing where it's not always a requirement. It's a requirement even there if the transaction is over certain threshold (varies by local law, usually around 10k EUR) or certain categories of items (drugs, alcohol, tobacco-related, sextoys, weapons etc).