[Quoth]

If I was rich I'd sue them for wasted time at €200 per hour and mental distress. There is no limit on a civil suit.
I'd only get €15 in the small claims court. Technically Tesco sold it (presumably as an agent), so technically under Irish version of Sale of Goods they have to refund as it's neither as described nor fit for purpose. The fact that Tesco is unlikely to get the money back from Google is irrelevant. Retailers often can't get money back from suppliers. They nor a business purchase have no SOGA type protection. EU is considering what to do about that as it would reduce waste (makers would have cost and thus improve products) and protect retailers and business purchases.

EDIT
As Tesco sold it, I'd have to try getting refund from them and then 'threaten' them with small claims court. I've had to do that with high value items in various shops and always a manager is fetched who gives the refund. Really I can't stand any more aggravation or the stress of explaining the almost inexplicable to the poor harassed lady on the Customer service desk. Only Tesco and Gamestop (the zombie game store) sell these. Even the local post office sells Nintendo, Apple, etc. Which work. No payment method needed for Nintendo. Google treats a given payment method like a Direct Debit (Paypal, Debit card, Credit card) and you have to use web site (not playstore) to remove it and also contact a human at the payment source to get Google deleted. No wonder Google sell so few ebooks on their Playstore.

[Minor nit: It's only Éire if you are using Gaelic, otherwise the name of the nation state is Ireland in English, not even 'The Republic of Ireland', which is certainly confusing as the whole island is called Ireland. It's never Eire, but Éire in Irish Gaelic, note accent, from Old Irish Ériu. Accents are important; ban and bán are two different words.]