I would say there is a definite conflict of interest for the sole owner to be the DPO - you are responsible for the entire direction of the company, thus have c

I would say there is a definite conflict of interest for the sole owner to be the DPO - you are responsible for the entire direction of the company, thus have considerations beyond data protection (rather than an individual who ONLY has to consider the data protection outcomes in the exercise of his duties). Even if you make data protection a paramount concern, and intend to be fully compliant, there is the possibility that you could e.g. make more money or provide a better service by making a different choice, therefore there is a conflict of interest.