That is very pessimistic. Yes, real V2G does not exist anywhere relevant outside of research projects. Understandable, because an unpredictable feed-in participant enters the market without integrating into the existing processes there. That may be irrelevant with 5 cars, but in larger numbers they destroy the grid frequency. At the same time, this is only interesting for old contracts that still have high feed-in tariffs. For everyone else it makes no difference or is only disadvantageous, then one could have fed directly into the grid from the roof. This will only become interesting once dynamic tariffs for feed-in become available.
V2H is already purchasable, so far only as DC and at absurd prices, but from now until mid-2025 some AC wallboxes from well-known manufacturers are announced. V2G ready, but that will not be allowed either, just like currently feeding in from the battery in the basement is not permitted.
Tenant electricity has significantly improved with Solar Package 1? or 2?! If that is relevant for you, it is now not perfect but worlds better! Due to the mandatory installation of IMS and the permission of virtual total meters, only meters for end users, producers, and once for the grid connection are necessary. So one more 2-way meter than is necessary anyway. Via software you can define arbitrary distributions and at the same time no longer have to act as an energy supplier towards the tenants. They keep their contract with the supplier of their choice as usual and pay you their share of the consumed photovoltaic electricity. Your selling price can be designed as you want, tax is partly somewhat special, but as a landlord you have to deal with it more anyway than employees.
that is also relatively clearly stated in the letters from the Federal Ministry of Finance: The systems count per taxpayer or partnership. Thus, for the exemption, 2 independent systems up to 30kWp are possible. I would be interested to know how proof can be provided that they do not belong jointly to the spouses but separately. In most cases this will probably fail beforehand, because the grid operator will throw up his hands when asked about a 60kWp system.