[0] https://dejure.org/gesetze/UrhG/95a.html
[1] https://www.wbs-law.de/it-recht/verbreitung-einer-anleitung-...
In the case of this addon, the paywalls are often just overlays that you can also remove manually with a few clicks.
Ie, the anti-anti-adblock is actively interfering with the site's function on the client side.
Cookies and referer are handled on the server-side and outside the user's control.
I would question if the last sentences of 95a apply to setting a referer and clearing cookies. They are more closer to tampering with computer system (263a).
It's very easy to argue that this protection that is trivial to circumvent is not "wirksam".
If there is just a banner hovering over the actual text, and the extension merely removes that banner, than one could question whether there even was an access control in the first place.
As an extreme example, a Finnish court ruled that CSS (as used by DVDs a long time ago) was ineffective.
https://www.turre.com/finnish-court-rules-css-protection-use...