From my understanding the current guidance from UEFA is that an arm that is straight down is used as a consideration as not an offense while the arm being out more at an angle like the one you showed is still an offense. For example in the most recent set of UEFA clips (RAP 2024-1), the following is still suggested as a handball and it seems similar in position to the FIFA example.
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My guess is if you were to break down UEFA's view on the Germany/Spain incident it would be both "hand/arm in natural position" (when the contact occurs) and "Player tries to avoid hand contact with the ball". But we will have to wait for the Euro 2024 clips set to come out to be certain.
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