Not sure I'd call this a "commercial" plant. It is a pilot for a commercial process (subject to high enough carbon taxes) and is not in itself expected to make money. As the article says, "Atmosfair, a German non-profit group behind the project, says its purpose is to show that the process is technologically feasible and -- once it is scaled up and with sufficient demand -- economically viable." and "Atsmofair is banking on carbon taxes driving up the price of fossil fuels."
If you include land use in the calculations, I wonder how its carbon footprint compares with bio-derived hydrocarbons such as biodiesel?