But the adoption of the new rules isn't directly linked to this date - indeed originally they were supposed to come in during the summer, then Nov.
Good points - I think there's a deliberate overlap here. The more I read and the more I think about it new rules kicking in on 00:01 31/12/20 seems right. I've literally just now received an email from the CAA informing me of the new rules and the text of that refers to the new rules coming in to force on the 31st, with the implication that it is 00:01, and not 23:59, or even 23:00.So the idea was always for EU (including the UK) to adopt the rules whilst the UK was a transitional member before the CAA would take over with their mirrored legislation.
If I fly in my garden or in a quiet corner of my local park I'm in contravention of the old rules, but not the new. There are a few small but significant changes in the rules for sub 250g drones.