With the aim of not hampering innovation: (i) free and open-source software developed or supplied outside the course of commercial activity[1]
You are only in a commercial activity if you sell that product to that customer or you sold it to a distributor who then sold it to a customer.
E.g. if a customer doesn't buy from you he has no commercial activity with you so no liability.
I would argue that code is code and only becomes a non fungible product in the instance of selling it and only then the laws apply
[1]https://www.europarl.europa.eu/RegData/etudes/BRIE/2023/7393... => page 5 under the light gray box
Edit: fixed italics