A border in the Irish Sea was the only way this was ever going to work, and it's positive the UK Government now accepts that.
A sea border is inherently easier to administer, more secure, and a less visible reminder of NI's dual status than one on land.
However, different forms to fill out at the docks is incomparable to what would have been required to make a land border work.
Firms which previously moved goods freely will need to spend time and money on costly border administration.
For some smaller, lower margin businesses that could be fatal.
A sea border isn't perfect, but it's a heck of a load (sorry) better than any other option for getting Brexit done.