I doubt the heat dissipation of the small fan inside the model of new MacBook. The temperature is too high when you run heavy calculating task on M1 Mac ,whose fan is definitely larger than the one on MacBook.
take the vat. into account, in appstore of some countries, especially EU countries, vat. is not included in the price shown on the purchase button, but when you get to pay for it, you'll find the final amount is vat. included.