The text of this act treat them the same way unless I'm missing something (feel free to point me the text saying otherwise). A sane legal text would put in place thresholds with different levels of expectations and liability depending on the size of the company, who you are selling to (companies or individuals) and its revenues, respecting the principle of proportionality.
The principle of proportionality is a mandate of courts and regulatory agencies too. You're implying that they would act in bad faith by putting all their might on small/one-person businesses, while it's just not the case with EU bodies.
