You need to account for indirect emissions. Because all the factories are in China means that China emits more, but those iPads are not being sold and used in China.
When you import goods, you import their emissions. It's just super hard to measure (and we like to blame it all on China).
This is irrelevant for looking at the effectiveness of climate policy. Restrictions on emissions in the US and EU are not going to reduce the emissions from factories in China even if the resulting products are sold in the US/EU.
How do you mean that? China would not produce iPads for the rest of the world if the rest of the world was not buying iPads, right?
The graal of climate policy would actually be to be able to know precisely the impact of every single action we do. So that we could optimize properly. But because we can't do that, we have to rely on proxies, and that makes it error prone and practically very challenging.
When you import goods, you import their emissions. It's just super hard to measure (and we like to blame it all on China).