Well, let me give you one data point. I have a business that is big enough to be worth continuing under these conditions, but only does a tiny amount of trade across EU borders (we're UK based and the US is by some way our biggest international market so far). It's larger than a microbusiness but still in its early days being run on the side by the founders rather than with any full-time staff.
We knew some time ago that the change to charge VAT in customers' local currencies was coming (no thanks to HMRC, I might add) and we planned for that in plenty of time, so from that point of view all we had to do was figure out what tax rates to put into our DB for different country codes. It seems like you think this is all that is required, and if it were then I would agree it wasn't an unreasonable change from a tax policy point of view.
What we didn't know was everything else that was going to follow from that change. For example, we had to implement geolocation and various reporting on top of it, in order to satisfy the two criteria rule.
That required significant programming skill and general awareness of what was possible, which to a non-programmer selling PDFs with a PayPal button would be rocket science. And of course it's only possible because we built our own site; as far as I can tell, most payment services and a lot of marketplace sites don't actually provide enough data to comply yet, and European governments have had to make temporary changes to the rules (basically saying that they'll ignore this one in practice) so there is breathing room to sort the mess out.
Even we are still vulnerable to problems if a customer changes their self-declared location to something that conflicts with their geolocated IP address, because now we're required to find and record a third data point to disambiguate, and what is that supposed to be? Again, not all payment services will disclose that kind of information, so you can't rely on that. You could hassle your customers for extra data, but it might not count because any amount of customer-volunteered information is only deemed to be a single data point for these purposes.
Even given a perfect system where no customer ever disagrees with their geolocated IP address, that geolocation is itself entirely dependent on the availability and accuracy of a suitable database, which no EU government is currently offering to businesses despite officially recommending using a geolocated IP address as one of the data points.
On top of that, there is an as-yet unanswered question about what happens for recurring payments, where typically the data is collected up-front and then later renewals are charged automatically without any customer involvement and therefore without collecting or validating any extra data points to go with that transaction.
All of that is because of one knock-on effect of these new rules, which is not inherent in the tax policy itself. And I haven't even mentioned a bunch of related issues like the data protection implications, the fact that a country code alone isn't actually enough to determine the tax rate in some cases, the consumer protection rules that require displaying the full tax-inclusive price a customer will pay before you necessarily have enough information to make that determination, and the additional burden of updating all your accounting and reporting practices to cope with the barely document MOSS procedures.
Bottom line: As an experienced programmer with full control of the site and reporting scripts, this has still probably taken me a week of effort altogether, maybe more by the time you include all the reading of background material to figure out what was required in the first place. That might have cost another small business hundreds or more likely thousands of pounds if they'd had to hire a freelancer for a short-term gig to do the same work, while those who don't run their own sites and instead operate via marketplaces are entirely reliant on the marketplace to get it right, which most don't yet, meaning the business has no chance at all of complying.
In short, if you're operating a European business that sells digital content on-line, you might not see the sky falling, but if you don't at least see thunder clouds then you're not looking hard enough. Whatever your opinion or mine about the reasonableness or otherwise of the compliance burden, the undeniable fact is that this is an administrative nightmare for many thousands of small businesses, and it's causing some of them to literally close down or at least block sales to the EU. If a change in tax policy has such a severe result, it seems clear that someone is doing something wrong, however noble and reasonable their original intentions.