Democrat and Republican lambasted Apple for working the system in a way they said was unfair, if not unpatriotic.2 days ago
Companies have stockholders. I'm pretty sure companies don't have to have employees, nor offices, nor money to be the entity. If Ireland recognized the incorporation of AOI then AOI is a company of Ireland. Therefore jurisdiction lies with Ireland.
The rest of your point is valid and I'd guess that was the purpose for creating AOI from the start. The tone though of the US government brow-beating Apple rather than get competitive is where we part ways.