I would also wager that Valve was worried about Microsoft attempting to use “creative” methods to compete with Steam and chipping away at them, like hidden API. Its not like Valve knew that Microsoft’s attempt would continue to flop so hard for decades that they couldn’t even try that.

Even assuming that what he claim is true and can back with evidence, he would need to go further and show that loss of productivity caused by remote working is massive enough to: offset cost of borrowing commercial real estate (Or much larger real estate with corresponding maintenance bill in case on-site location is need for other reason), paying employee transportation, giving up remote talent, etc.

It is entirely his fault for not preparing for the time where people will actually bring out calculator when there was moon-sized sign post for several years.

Personally, I think that is down to most scientists actually facing the reality. Previous expectation was that humanity will be able to adapt to some degree of changes with some sacrifice - then 2020~2021 demonstrated that assumption to be false.

If he wanted to argue that, he probably should have argued that in court. Especially considering that he always had the chance to do so. But that would be admitting guilt, isn't it? He continued to fight the legal system after he was shown to be squarely in the wrong. Indeed, this is the case where legal system is actually working as intended - Judge shouldn't actively protect either side, they judge, not represent.

And yes, 'Being bankrupt' is a valid argument. But only if it is true. Just like any other arguments, if evidence to the contrary is found, that is just another crime to be punished for lying in the court. Now you can see how he ended up with that much fine.