Yes I understand the German position - whereas US/U.K./France have donated older armaments that were sitting around in warehouses or kit that is due to be phased out/replaced, So concerns around Russia capturing tech is not as relevant in this case.It's considered superior for performing the sort of tasks the Ukrainians really want to perform: such as blowing up the Kerch Bridge, as you rightly say.
Yes, the Germans are concerned the tech will fall into Russian hands, but that's actually a convenient excuse that gives cover to the real fear, which is if the Ukrainians blow up the Kerch Bridge with a German system, it's the Germans who will get the blowback. This will not take the form of a strike on Berlin. It will take the form of our trains suddenly stopping (which already briefly happened earlier in the war as a warning), or our electricity failing: critical infrastructural attacks with plausible deniability that bring the country to a halt and into chaos.
For these reasons, it would be a very foolish German chancellor who will approve the delivery of Taurus. Then there are the historical reasons. The Russians are terrified of the Germans - but the same can be said in return. Scholz will come up with every excuse - US export restrictions, sensitive tech falling into enemy hands, etc. - to prevent export of Taurus. But then, that's not unique to Germany. All along we've heard the Americans insist that their tech is not used for attacks in Russia itself. Crimea, to many in the West, is a grey area. The Ukrainians insist it is Ukraine, but this insistence is not universally shared in the West (the Germans weren't too put out by the Russian annexation in 2014) - and it is certainly not shared when it comes to using some Western systems in that peninsula. The Germans won't be taking any chances.
Germany however is being asked to provide its current and future deep strike weapon and I can understand the concern surrounding this move as well as the threat of retaliation from Russia (in whatever form it takes).
As you say we don’t see the US providing its latest weaponry to Ukraine for those very same reasons.
In summary I think Germany has provided a shed load of really useful gear to Ukraine (Leopards, Gepards, Marders etc…). So Ukraine or any other western nation really shouldn’t be grumbling about this situation - Ukraine will simply have to find another way to drop the bridge.
