BRUSSELS :SAP, Europe's largest software maker, is set to make a formal offer of concessions shortly to settle an EU antitrust investigation and stave off a possible hefty fine, people with direct knowledge of the matter said. The case will help EU regulators counter U.S. criticism that they only target U.S. tech giants such as Alphabet, Apple and Meta Platforms that have faced billions of euros in fines. The European Commission, which started an investigation into SAP's software practices in