On the a1 it certainly is a limitation of the hardware, likely geting too hot. There is a bunch of recent Sony cameras that do not have the 30 minute limit anymore.If it was removed, then why do you think the A1 still has a 30 minute limit? I assumed it was because of the legal issue, but maybe it's because of a heat issue and Sony picked the 30 minute number to make people think it was a legal issue and therefore better "hide" a heat issue (albeit not as bad) that they have as well?
As for Canon, they either just maintain it as a mean of differentiation (Canon's second favorite thing in the world, following cash of course ) or they use some legacy hardware or software that they haven't updated since the tax got removed. Maybe the video encoding hardware is sourced from a provider that baked the limit into the hardware. And Canon also being a big fan of recycling may use that chip until they run out of stock or it becomes cheaper to switch sources to a newer design.
There's a bunch of possible explanations, but they are all speculation. Having to charge higher prices in EU countries is no longer an excuse to not offering unlimited recording though.
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