Should you do without a buffer tank with a brine heat pump and is practically a high-performance storage tank with two double smooth tube heat exchangers, e.g. from SHWT, sufficient?
Definitely leave out the buffer, as well as any hydraulic switches or other nonsense. With the domestic hot water tank, you can install whatever you prefer. From the smooth tube heat exchanger up to the high-end stratified storage tank with fresh water system.
Okay. Well, an ERR is more responsible for temperature fluctuations, right? So have the ERR exempted ;)
The exemption costs money and depends on the caseworker. Tendentially, you have little chance that it will be approved. Alternatively, install a wireless ERR (e.g. Heat it Z-Z-Wave) and let the ERR disappear in the drawer. That way you also avoid subsidy fraud in case you claim funding.