The EU gave them six months after being designated as a gatekeeper. The regulation already entered into force an additional ten months earlier, so Apple arguably could have already prepared for their likely designation.
The real issue, however, is that Apple is not saying “we need more time to implement the APIs”, which the EU would very likely concede, but “we don’t think it’s worth it for us”.
Is that teally an issue? From a legal perspective (as a layman) Apples decision seems fine for me. So how can we say "bad Apple" if they're legally doing it correct?
That does not mean that their decision is the proper one, just that it's legally ok.
Why are you limiting this to the legal perspective? They are not doing what is in the interest of their users (and the spirit of the DMA), for petty reasons. As a user, that’s obviously bad.
The real issue, however, is that Apple is not saying “we need more time to implement the APIs”, which the EU would very likely concede, but “we don’t think it’s worth it for us”.