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Ireland wants hi-tech jobs in Ireland,

Since a well run DC doesn't actually have a large headcount of skilled and highly paid labour I'm not sure the Irish government were thinking like that. I suspect that they were thinking that low taxes were their only tool to attract investment that they otherwise wouldn't see at all, it creates a few short term construction jobs, and after that it is just a tax resident business. As there's few reasons to choose Ireland other than the tax rates, offering tech companies low taxes didn't have any downside for the Irish finance ministry.

Obviously the larger European countries don't see it like that, and whilst they claim to want borderless trade and internal competition, that's only when they benefit. So Germany doing very well selling cars to other EU nations on the back of a significantly under-valued DM/Euro transition rate is fine. Ireland being creative to actually inject some competition and variation into tax rates and the data centre market, that's not fine. It'll be interesting to see how this pans out, and whether the GCEU will punish Ireland, or leave the EC with egg on their face.