It should be noted that Windsor Framework only applies to goods, not services. North is not in EU for services. That would be biggest benefit if a UI as the difference in exports of services North and South is astronomical (even allowing for sleight of hand reporting by MNCs in South). Republic exports over €300 billion in services and North £20 billion. Varadakwr and Coveney were shrewd enough to prevent services from being in protocol as it would have been to the detriment of ROI economy and given UK financial services a direct gateway to EU via North instead of having to relocate parts of business to Dublin/Frankfurth/Paris.