It can’t be irrelevant as it’s the primary factor in deciding if the fine will even be brought. But ignoring that, there are clear limits. This would only apply to cases where corporate assets were used as personal ones. Hence, the limitation to private companies that have sole owners.
And you talk like this is some novel never heard of approach. Personal liability applies to many actions under the law, just corporations managed to lobby it down for themselves. And your scaremongering of small family business becoming some governments targets are unfounded.
I love how you quoted all the parts expect the one that mentions where for this to even apply the person have to misuse corporate assets in the first place. Follow the law, and you are good in the EU, no matter which size business you are.
Here you go again. If they decide to go through with it, no Musk rights will be violated, there is extensive legal precedent in the EU that covers this.