If your theory is true, this is clearly a big "win" for the US government. Not only do Apple shareholders lose because Apple is forced to make suboptimal invest

If your theory is true, this is clearly a big "win" for the US government. Not only do Apple shareholders lose because Apple is forced to make suboptimal investments, but also the American economy is losing because the money is invested elsewhere. I am sure Congress is paying attention and will respond by making the US tax regime even more aggressive.