What if the company was Enron 2.0 and was keeping their tax records and other incriminating emails on a server in another country that was under the control of an American company? Should the US justice system just accept it is outside of their control, or pursue the American company to turn over material in their control for the case?
That would depend on the law about "where should an American company store its emails". If they are not allowed to store stuff abroad, then you can throw the book at them regardless of whether you get those emails or not.
Like for tax evasion vs tax avoidance, law enforcement cannot complain that individuals and companies use rules to their advantage, they just have to make smarter rules.
