Dr Strangelove
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Having seen this from inside and outside, I don't think it's quite that straightforward.may I just say that any failure to transpose within an EU-imposed deadline is not due to any lack of will at official level.
I've seen transposition held up due to the civil servants in charge being bad at their job: not talking to national stakeholders early and often enough, not using parliamentary drafters efficiently, and often basic underestimation of the complexity of the task.
OTOH transposition is highly difficult and very easy to get wrong. Often better to take more time and get it right.
I haven't checked in a while but I don't think Ireland is particularly good or bad overall at directive transposition.