They do not have to be implemented. Each country in the EU is open to interpret a directive as they wish, as long as they reach a desired outcome that doesn’t fly against the directive. As such, directives are often referred to as “soft laws” because they’re loose enough that direct opposition is challenging. An EU regulation, on the other hand, needs to be added to national law.
I agree that EU bureaucracy works really well, mostly because it’s loose enough to avoid countries directly challenging it. Ireland being considered a low tax haven is a good example of this, in that a directive allowed them to meet tax requirements while also ensuring that they can house many F500 companies in a relatively small area of Dublin.
Afaik (but Im no legal expert) only EU ‘delegated acts’ are laws regardless of local law, so I assume right to disconnect isn’t this.
And no, directives as delegated acts can be very exact, with calculations/methodologies, public or non-public reporting systems, exact customer disclosures, etc.