There ar 5 pubs about me where I've been to them all and they all massively vary. Yesterday I was told "you can leave your contact details on the app, but you don't have to, but you should" sounded a bit like the old "got to work, but don't go to work, but go to work if you can". I'm not expecting a bespoke set of guidelines for each individual pub but if the guidelines are there and done the job there would be more consistency rather than places picking and choosing what ones they deem important.
The pub where you say you were told "you can leave your contact details on the app, but you don't have to, but you should" the landlord is obviously a complete dickhead that either does not know, or does not understand, and does not apply the rules. The contact details being left is the most important, and only rule that MUST be followed.
The guidelines apply to all pubs, large, and small, both serving food, and wet bars only, but the guidelines have an "as far as practicable" aspect to them (which has applied to business premises for decades) so you will not find all pubs following exactly
I could give you plenty of examples of differences in the pubs local to myself, but they all comply with the guidelines by one method, or another.
Anyway, my original point was that pubs was that opening with lesser restrictions than other places, the money coming in from them/going out to the furloughed staff would definitely have been a contributing factor to the decision to open them the way they have. Not disagreeing with it, theres not an endless pot of cash. Just saying with the average pub putting £135k to £140k in taxes every year they would have considered that.
There are several flaws in your logic here.
Firstly you keep saying about the alcohol duty the government is losing from pubs, you seem to have missed the fact that most people who drink (myself included) would simply have bought more alcohol from shops, and supermarkets, while the pubs were shut, in fact I myself, and my OH spent more on alcohol. so the amount of duty paid by them would have risen proportionately, I would imagine the alcohol duty received by the government would have been similar.
Even the furloughing of staff you are talking about is very unlikely correct, a lot of pub staff are not full time employees, they are on zero hours contracts (Wetherspoon's) unemployed (as they can do up to 16hrs a week, and keep their benefits) casual labour (no tax, no records) etc.
I would imagine that the entire Wetherspoon's staff in the UK would not have been on furlough, as I know three people who worked at the local one, and they were simply sacked.
I think the reason the pubs were opened first was for public morale, don't forget even in WW2 the pubs were not closed.
Any way restaurants opened at the same time, and all retail shops shortly after.