Nah - the ruling really does matter, and it doesn't matter if Biden ignores it or not because the companies that were supposedly subject to the regulations will. And there's nothing Biden can do about that because he can't force those companies to pay fines.
” ... it doesn’t matter if Biden ignores it or not because the companies that were supposedly subject to the regulations will. “
Maybe. Depends on the resources available to a target company. The Biden administration has lots of lawyers and unlimited funds. They also have access to other resources like the IRS.