The fundamental change is to the criteria by which a product is defined.
Previously, the ultimate destination or supply chain was used to determine if a luminaire or lamp should be classed as B2C or B2B.
Today, it is the design functionality of the product determines its category.
Examples of this might be a Producer who supplies a small LED downlight for hotel receptions, restaurants or retail display. The design of the product would mean that it is likely that it would be classified B2C as it could be used in a domestic setting.
Conversely a modular LED flat panel used in a kitchen or home or office would normally be designed to fit in a commercial ceiling grid so therefore would only be B2B.
There are a number of other factors that, when added together could determine a products design function. Size, light output, and beam angle could also be used to formulate a decision.
A general guidance on this would be that any fitting over 100mm in diameter/exterior dimension, over 1000 lumens output or with a beam angle less than 12 degrees could be considered too big and too bright for any normal domestic application.
Any luminaire designed to take an industrial/commercial lamp would also be regarded as B2B as would any emergency luminaire. This would mean that it could be possible for a mains version of a luminaire to be B2C whilst its emergency cousin would be B2B.
Lamps are a little simpler to classify. All lamps are considered B2C with the exception of lamps for stadium lighting, cinema projector lamps and any lamps solely designed for industrial/commercial applications.