Tor exit nodes generate the most legal exposure because they are the final hop before traffic reaches the public internet. ISPs and law enforcement see traffic originating from the exit node's IP. Legal complaints land on the exit node operator.
Iceland has explicit legal protection for Tor exit node operators through case law establishing that operators are not responsible for traffic passing through. The Icelandic Modern Media Initiative (IMMI) created this legal clarity. Romanian law does not have equivalent explicit protection, though safe harbor provisions for transit traffic apply in practice.
For Tor exit nodes specifically, Iceland's legal clarity is a meaningful advantage. For bridges and middle relays - where the legal exposure is minimal - Romania's cost advantage and latency to Eastern Europe makes it the better operational choice.