How much do you pay when you buy an iPhone?
How much do you think a business that gives iPhones to its employees pays per iPhone?
If they pay half of what you pay, per phone, is it unfair?
Sure. maybe there's a 50% spread between those price points.
But they still pay orders of magnitude more money to Apple than you do.
.00005% of $big_pile_of_money is a better deal to Ireland than 10% of $0, because Apple HQ'd elsewhere.