Construction costs are currently skyrocketing

Presumably it is even the case (looked it up today on purpose) that existing systems for which the input tax has already been claimed and reimbursed can now be switched to "hobby activity" without consequences of partial repayment (however, this apparently only applies up to a total of 30KWp of all systems owned by one owner)

Hobby activity and sales tax have nothing to do with each other. The exemption from the sales tax obligation is in my opinion merely a simplification. Until now, the input tax from the purchase was deductible, but the income and own consumption had to be subject to sales tax. After the correction period expired, one switched to the small business regulation and then that was it with VAT. Until then, however, declarations had to be prepared, income/expenditure accounting, etc. THAT is now no longer necessary.

The new regulation is indeed simpler, but is likely to be financially disadvantageous because then depreciation on the asset would also be omitted?

You see. Exactly for this reason (because it is so complicated) Germany is preventing the energy transition

Somehow your post confuses me a bit :-D
In the first paragraph, you question the constellation (East/South/West) and in the next, you suggest exactly that. ;-)
Or did I misunderstand you?

I meant that covering 3 surfaces with only a few modules with 24 modules was nonsense. So then everything on the south side, to at least power one surface.
Or cover everything but with the difference FULL. Where I assumed that this can be represented with significantly more than 24 modules. Even if it's a hip roof, that should be possible. Or is the surface really that small? ;)

You see. Exactly for this reason (because it is so complicated) Germany is hindering the energy transition

We here in Bavaria with our government do that all by ourselves already :)

The new regulation is indeed simpler, but it is likely financially disadvantageous because depreciation on the asset would then also be eliminated?

Did you finance the asset? Or pay from equity? That is a huge difference. I have no financing and therefore no interest as operating expenses and thus fare better with the new regulation.