DavecUK I’m not sure. There is a single transaction for purchase of an espresso machine. You aren’t buying useless hardware and then entering a separate transaction for software.
Yes they tell you to self declare VAT but as they know they are shipping to UK and are already collecting and remitting Vat there is no good reason for them not to collect the full vat at point of sale other than saving customer on duty and allowing them to dodge vat to make their machines appear duty.
They are also arbitrarily deciding on a much lower value for duty (lovely round number their hardware happens to cost) which should be due on full amount and they dont tell you to self declare that.
Imagine of Tesla who sell direct did this where their value is also a large part from software, and where it’s partly explicitly paid for with FSD