You're right, you can go in and reset that field. You can also patch systemd to ignore requests to update the field. Nothing stops you the individual from bypassing the law.
The nasty part of the law isn't that a technically minded person can easily circumvent it. The nasty part is that you have to circumvent it and a lot of people likely won't. You circumventing it makes you stick out more than if you just leave it in place as is as the majority of people won't be doing that.
The point I and others are making is this is a law designed to track individuals and it only ramps up from here. And with this being the intent of the law, it's really only a matter of time before "sudo vim" becomes an illegal act. (or an act these governments attempt to make illegal).