Unlikely. The EU courts would reasonably be expected to decide that, as Google Ireland is merely a sham corp for the purpose of operating a codebase that is who

Unlikely. The EU courts would reasonably be expected to decide that, as Google Ireland is merely a sham corp for the purpose of operating a codebase that is wholly deferred to the same US control (just as before the sham corp), that this is equivalent to the prior arrangement and still illegal.