Any hobby that gets to a point of making money in EU gets a nexus. Everything else is a FUD. Facebook, Google, Apple, etc all have nexus which is why it is applicable to them. JoeSchmoeLLC from Delaware does not.
A small company absolutely can get by with shoebox accounting, too, it's just not particularly advisable to do so.
The same applies to completely ignoring GDPR, whether it's enforceable or not.
It is as laughable as it gets. Let me guess:
1. You never cross a street not on a crosswalk 2. You never drive above speed limit 3. You never signup for the same website twice if their TOS say "you shall have only one account"? ...
And so many other silly statements.
Laws are only useful if they cab be enforced. This law cannot be enforced against any entity not in jurisdiction.
If you don't want to do business with someone from another country you certainly don't have to comply with other countries' laws. If on the other hand you do sell a product or service to businesses or people abroad you have to comply with the relevant laws of their respective home countries.
That's not a new or GDPR-specific situation but rather has been the case since pretty much the beginning of international trade.
"I got a letter from your government the other day. I opened and read it. It said they were suckers..." On a serious note though, regulation is already onerous to small (and very small) business. The last thing a rational entrepreneur would do is tie themselves up with more of it voluntarily. Unless you can present a reason to do so that is not sanctimonious.