Can British travellers enter France via another EU member state under the 18 December COVID restrictions?

I understand that starting 18 December 2021, travellers from the UK are indefinitely forbidden from entering France due to the Omnicron variant, unless they fall under a "compelling reason" exception.

However, I have failed to find any rules concerning the non-direct entry to France by British travellers from another EU member state. Whilst the rules prohibit driving thru France to another member state unless the transit will take under 24 hours, what about people who were recently in the UK but wish to enter France from the EU (rather than directly from England)?

For example, suppose a British person were on holiday in Germany for several days. Would they be forbidden from entering France from Germany (should there be a border check)? If so, would this prohibition apply on the basis of their residency, or would they need to have spent a certain number of days outside of the UK before entering?

Many thanks!