Honestly it's one of the better systems for dealing with the "we aren't going to comply with the law, we'll just leave" (for some definition of leave) problem. If you try to pull this trick without pulling all of your business out of SK (i.e. Amazon) they can still collect the fine.
Probably cuts down on the performative exits >.> Facebook in the EU, in an attempt to bully regulators.
Sender pays clearly has backfired but I don't know if there's a solution that satisfies everyone outside of gov't footing the bill a la public roads and calling it an economic multiplier. Because yes internet is a series of tubes and all but video sites are sending couches to everyone, making it FedEx's problem, and then acting shocked when FedEx wants paid for large item delivery.