It can be used to circumvent geoblocking which allows people to watch pornography without an age verification database system in place and media conglomerates who do deals on a nation basis are lobbying to prevent people in one country seeing content from another that hasn't been paid for by the platform in that original country.

I believe the rationale for an outright ban was to prevent circumvention of the proposed law and it wouldn't apply to corporate VPN use as they have their own policies on Internet usage and strictly enforce them.