There is NO way the EU can accept that there will be no border between them, the EU, and UK- if there is no alignment. Just can't be done.
That would mean that we could import any old c* from the USA, China, wherever- be they meat, poultry or fruit and veg- treated with hormones and GN crops- grown in poor husbandry and animal welfare- with slave labour paid very low wages - could then find its way on EU markets. This would totally undermine the EU standards, and bio safety- with much cheaper products (yes, slave labour and poor conditions and poor quality feeds are much cheaper) - dangerous, and totally unfair competition for EU farmers. Same for any other goods- as manufacturing with slave or very poorly paid labour, with poor workers' rights (no paid holiday or sickness/maternity, etc, benefits) and without adhering to EU standards- would also find its way onto EU markets. Dangerous- and totally unfair competition.
This is not 'intransigeance' - it makes absolute and total sense. No way either that they will allow their member, Ireland, to be put at risk, and the very hard fought GFA. NO WAY. Johnson has totally back tracked on this- so no-one can say it is the EU's fault, no way.