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Strictly speaking, the Irish exemption only applies if you last travelled to the UK plus British Islands directly from the Republic. However, I have not heard of the Home Office checking where Irish citizens entered the UK from. It could matter if you ever chose to naturalise as British by claiming settled status because of being an Irish citizen - the technical jargon is that you would have a "qualifying CTA entitlement".
Irish citizens do, however, have one advantage over others with EEA rights who enter from the Republic, which can be relevant for the acquisition of British nationality. By the British Nationality Act 1981 as it now stands, an Irish citizen who last entered thus would normally "not be in breach of the immigration laws"; the hypothetical Frenchman would not be so covered. Only Irish citizens can have a "qualifying CTA entitlement". (One may be "in breach of the immigration laws" although lawfully resident in the UK and not in breach of any immigration law.)