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Is Rowling even subject to French legal proceedings?
Well at the very least it could block her from going to France? Which as a rich British middle-aged woman I'm sure she would hate not being able to do.
If she ends up being found liable in an EU country, I bet she won't be able to travel to any EU country without facing that liability. X is an international platform, and she's broadcasting her words internationally, so yes, she can be held accountable in countries where this carries civil or criminal liability.
That's not how legal jurisdiction works in the EU. Member states are still sovereign; if you're liable for something in France and you get off a plane in Germany then France still needs to ask Germany nicely, and sans an extraditable conviction nothing is likely to come of it.
Also any EU royalty payments could be garnished until her debt from her liability is paid in full.
With the sales numbers of Harry Potter stuff, i doubt there will be a problem of securing the money.
I imagine that her Harry Potter stuff is owned by a corporation. That is probably all separate legally from her.
So her Harry Potter stuff is probably fine as she is getting sued not the Harry Potter corporation.
It will mainly affect her ability to travel around Europe.
She's also one of the richest women in the world, so she won't really suffer any major loss unfortunately.