IANAL (I anal)
Having now read the background to the Commercial Agents (Council Directive) Regulations Act, and the Act itself, it's clear that this is one of the more sloppily worded pieces of legislation that fails to give a definition to the term 'Goods', such as is given in various consumer protection legislative acts. In the other Acts, Goods is defined as a tangible, moveable object but also includes electricity specifically. It's important to note that legislation created AFTER the CA(CD)RA contains separate sections for Goods, Software & Digital Content and Services. The CA(CD)RA concerns the situation where a commercial agent acts to procure business (sales) for a vendor (principal) in return for some form of payment or commission, and relates to payments that may be due following the termination of a contract as a result of the agent's activity, including reputation enhancement. Under the Act, continuation of payments following contract termination are time limited.
The background to the legislation is rooted in EU harmonisation - a directive was issued that member states were to incorporate legislation to harmonise with German commercial law's indemnity statutes, and French commercial law's compensation statutes. These protect commercial agents from loss of revenue resulting from the closure of part of their market following the loss of an agent contract. The EU council directive specifically defined a commercial agent as dealing in goods without a clear definition, even though the corresponding legislation in most other EU countries DID apply to goods (chattels), products and services.
Another example of EU woolliness the Brexit mob can pounce upon!
Given this, and the lack of similar indemnity for the arguable more extensive service industry commercial agent sector, I would have said that software should be counted as a "Goods" under the spirit of the directive, namely the harmonisation required to trade freely in the EU. A massive expansion of Commercial Agencies was going on at the time that the trade barriers were being eliminated.
According to the Business Dictionary, a Commercial Agent is "Agent who solicits and procures business from potential customers on behalf of one or more principals, usually against payment of a percentage of the realized sales revenue as commission."
Soliciting business is a far broader definition than just Goods (as physical chattels).
This is a poor judgment in my opinion. I can see this one rumbling on.