There is a delegated act on the way that may find its way into law, but it’s likely that it won’t get that far (like many EU laws) because they move a lot slower than local laws, and because not all countries agree (or agree to a larger extent). It’s also worth noting that the EU != Europe, so there will be several counties in and out that will have their own vested interests in passing/not passing this as law. Ireland is a big one, as they heavily rely on tech investment, whereas France will likely go above and beyond anything the EU will cook up. I believe Belgium in particular beat everyone to this.
They do not have to be implemented. Each country in the EU is open to interpret a directive as they wish, as long as they reach a desired outcome that doesn’t fly against the directive. As such, directives are often referred to as “soft laws” because they’re loose enough that direct opposition is challenging. An EU regulation, on the other hand, needs to be added to national law.
I agree that EU bureaucracy works really well, mostly because it’s loose enough to avoid countries directly challenging it. Ireland being considered a low tax haven is a good example of this, in that a directive allowed them to meet tax requirements while also ensuring that they can house many F500 companies in a relatively small area of Dublin.