Direct quote from the press release: “The Preliminary Agreement signed today does not obligate Toivo to implement the Transaction or any other similar arrangement.”
Surely, the closing of the deal is now being awaited until certainty is gained regarding whether the tax change applies to all data centers → the agreement is scrapped, or if E-Heat-like centers that utilize waste heat and offer flexibility to the electricity markets would still remain within the scope of the reduced tax → the agreement is implemented, and the tax change could actually be really beneficial for E-Heat, as practically all data center operators in Finland wanting cheap electricity would either have to copy E-Heat’s operating model themselves or use a suitable partner here 
This would thus become a real race, because the number of sites where waste heat can be utilized is limited → E-Heat would be at the forefront of this race with its established relationships and proven technologies. It will be interesting to see which way this turns.
In my logical thinking, it should of course go that at least operators like E-Heat would remain in a lower tax bracket. It’s difficult to logically justify how an electric boiler, which does nothing but convert electricity into heat, would be “better” for society than a facility that uses electricity in exactly the same way but produces a byproduct as added value, i.e., computation that would in any case be performed somewhere in the world.
