Yeah... you know, it would be ideal if you gave all your money to me.

What are you talking about?

What about upholding the DRM-free value they did since their humble beginnings? Is that not enough "fighting for some values" for you?

Yes, I am aware that one of the pillars, same price - had crumbled several years back, and they tried to compensate for it with the Fair Price Policy, for which they paid out of their own pockets.
Since those pockets were not bottomless and now they need to stay afloat + offer competitive edge towards other stores, they have to get rid of it.

It wasn´t easy decision, you can feel they were nervous how we, community will take it.

To put it simply - they have been fighting for those values as long as they could - what more would you want?

Plus, these points have been already discussed here: yes, there are other stores which sells DRM free games, but none has the DRM-free mantra as compulsory. If any of them decides tomorrow not to sell a single DRM-free game, nobody can blame them, whereas if GOG would do it, that would be the end of them.

I'd be surprised if GOG weren't making a loss on that already as they would be getting less than that due to VAT.

I said values other than that one. And GOG decided to give up on its other values and did so. They had decided to give up on the flat pricing 5 years ago too, but the community backlash forced them to implement the FPP, which still hardly makes up for it since those paying more still have to do so for the purchase itself, and the publishers still get the extra money, so in effect they weren't fighting the industry at all anymore.
Values aren't something you uphold "as long as you can". You either do or don't, and what you do "as long as you can" if you actually do have values is staying afloat. You struggle while upholding those values to the bitter end, obviously refuse anything putting additional pressure on you, which in GOG's case starts with CDP's demands for them to fund their development and then also build and maintain the infrastructure for Gwent, which brought this increase in operating costs that put GOG in the red in the first place, and if that's really not enough you eventually fold. And that'd leave room even for some from your own team, not to mention others, to pick up that banner and try again later.
But, as you also spelled out, their top "value" since 2014 is staying competitive. The problem being is just this impression, which again you also spelled out, that they're the only store with any values whatsoever, so even though there's not even real evidence of it, nobody actually went bankrupt after trying to stick strictly to those values and with no additional expenses or expansion desires, once they give up on something for the vast majority it means it can't be supported anymore, the industry won that battle and not even anyone else can pick up the fallen banner later. Leaving, as I keep saying, the only hope, false as it may be, that they'll someday turn back around. But... Yeah...

Well, the easiest way to get an IP of a pirate is through p2p filesharing. They usually go to torrents for their client's intellectual properties and collect the IPs of german users. Then they ask the ISPs to give out the users information that used that specific IP at that time, which they are required to by law. And the rest is paperwork.