It has been a while since I read the law's myself (I stay updated based on the changes from my collegues who are tax specialists). Which does mean that I can also be mistaken, but as far as I know the unfair pricing goes over this https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-pricing/index_en.htm, but yeah it is for B2C mainly and not for B2B. You look at if you are majorly B2B or B2C and list your prices based on that.
It is also hard to do this properly, in the end you cannot ask somebody from a 3rd world country to pay 60 euro for the same (digital) game as somebody in the EU, but in the end the costs for the seller are basically the same.
It sorta is, we’re the only ones paying it in reality?
Well consumers don't pay it to the tax offices, nor do they do the reporting. It is a tax based on the added value the company brings to the end product. If you buy stuff for 100k excluding VAT and sell it for 200k excluding VAT ou pay 42k minus 21K aka 21K VAT. Which is 21% of your "profit" (in NL). It is just that it is a transparant tax and easily calculated that the end consumer also pays the 21% VAT rate. At the same time end consumers also pay for the profit tax, wage tax and other forms of tax that a company has to pay, but those aren't as easely calculated.