1)
![Smile :) :)](data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7)
You can interpret it as you wish but sometimes it's not wise
![Wink ;) ;)](data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7)
Do not overlook the statement (in the document you have referred to) “Our Terms and Conditions of each entity provide more information about what we may need to report to different tax authorities.” So you need to consult T&C for the entity that serves DE, not a general one (I guess that there will again be a general phrase like “we are required to follow local laws in any country that we operate in and we do so”). And really, be advised that EU conditions are harsh.
2) What do you mean by “US accounts”? If you mean really “accounts located in the U.S.A.” then you are correct, U.S. accounts are generally safe for Europeans as U.S.A. are not engaged in CRS. If you mean in fact “USD accounts”, i.e. “accounts nominated in US$ located outside the U.S.A.”, then see (1) above...
Nevertheless, everyone should undergo his own lesson