An overseas court ruling on a U.S. based business does not mean the business has to abide by that ruling if there is no physical entity present in that country. A previous U.S. president was deemed a war criminal by an overseas court, by that logic he would be imprisoned under that state’s jurisdiction. The article you linked wasn’t the first time something like that happened, and it won’t be the last. It’s rulings have zero effect. A court redefining physical goods to include digital products isn’t going to impact a U.S. business and their online operations. If Valve wanted to open up an office in Aus, then they would have to deal with this decision and it’s consequence. Otherwise it’s just posturing from an international court. If anything this will only discourage businesses from setting up in Australia. But fortunately you don’t need to setup a business entity in the country in order to sell online digital products there.