Huh, haven't got the slightest idea. For 50+ years living in Denmark I have never bought one bottle in Denmark except in the CPH
tax free shop. When going on business trips to Stockholm or Oslo my foreign colleagues always send me an email with a tax free shopping list.
What will happen here in Denmark is that less Danes will "import" from Germany. The German shops just south of the border are furious.
The ferries to Sweden are already filled with Swedish smugglers, so no change there. But maybe the new bridge to Sweden will see increased traffic?
Also the ordinary fares on ferries between Denmark and Norway will go up. The onboard tax free shops will have to match lower Danish shop prices meaning less onboard tax free shop profit. So for me it means more money out of pocket.
Anyway, remember: All fun without alcohol is artificial.