Cost of business that was previously avoided, to the detriment of consumers. Who pays for required warranty reserves? It is built into the cost of good sold model (EU requires warranties of no shorter than 2 years).

If you sell something, it should continue to be usable after you as a business are gone. A game producer can always not make games if you find the regulation to be overly burdensome, that is a choice. It is unlikely this stops games from being made. This policy encourages the feature as part of requirements gathering and roadmap planning.