I believe it is nowadays, yes. So my phrasing was incorrect wrt the current situation I guess. People currently trying to evade the geo locking will likely either purchase an account, a US steam key through other sites such as G2A or simply get a prepaid US visa
I think the point I made was still applicable though, despite VPN no longer being an option to purchase the game. The used method to evade the geo locking doesn't have an impact on the game costing different amounts depending on the area.
