I said before, I lost interest in the nuts and bolts of it all as I have relocated back to Aus although it did marginally influence the decision.
The way I see it, if the 183 day is passed, pensioners o/s will be caught up in it, end of story. Wring your hands, sticking your head in the sand, ignoring it, or keep believing it won't change the fact.
I'm dead against it for expats on a government pension or low paying super fund - but who am I when it comes to the tax man collecting taxes?