A burger shop is a hard example. Software is trivial. Distribution of goods is no harder than the US and its sales tax regime, that is different in all 50 states and can be different in each county inside that state. In EU you can use the One Stop Shop.
If you're selling software that needs to _battle_ 27 different rules, then you're doing something seriously wrong.
I don't know why this is held up as some insurmountable challenge: every US state has different laws, if you sell any software to solve business problems you'll be dealing with 50 different legal codes and regulations you have to support too.
In the US you're battling 51 different rules and legislations, plus the countless county and city legislations if you're shipping or doing anything physical. The EU is better.
We just lack the regulatory freedom and deep financial markets, access to credit, etc.