(As an aside, I think this discussion was about browsers, not about app stores. It matters a bit, because for browsers, the main complaint on Apple's proposal seems to be the geo-restriction, while for app stores nobody is complaining about that but there are plenty of other issues.)
If the EC decides to interpret the rules as requiring compliance globally rather than just within the EU, and the courts were to uphold it, it would be irrelevant that Apple's sales are being done via some shell company. If anything, it would probably be considered worse, since it'd be a clear attempt at circumventing the law. The products that the shell company would be selling would be found illegal, and one way or other the operation would stop. And the effect would be that Apple would have left the EU.
If your plan were actually a thing, every American company would already be doing it just to shield themselves against GDPR (which has fines based on global revenue, not EU revenue). But they don't do it, because it wouldn't work.
Indeed! They're doing the one thing I've said in each of my previous four messages in this thread is the way to avoid being bound by EU laws: by not doing business in the EU.
What they aren't doing is trying your plan of creating a shell company to break the laws on their behalf.
