AFAIK the legislation is already law, in the original wording.
The word "operator" would/should be taken in its ordinary
aviation context which AIUI is whoever controls where the plane flies.
That is very easy to arrange in most cases where the plane is flown by multiple people in multiple scenarios, but not for the simple private owner-pilot.
Has EASA hung its coat on the residence of the pilot then yes the taxation residence or whatever might be used, but they haven't done that. Also had they done that, it would have created a big demand for pilots who do not hold any EU passport, which would be a bit of a shot in the foot
