It appears that this is the crux of the disagreement. Does the loophole that Apple used constitute "giving one company a tax break"? There seem to be reasonable arguments on both sides.

Yes, simplest way to validate this is to go to Ireland and try the same thing, I pretty sure you will end up paying 12.5% tax no matter what.

You would now that they've changed their law. You would not have even a few years back.

Apple's structures are a correct reading of international tax rules. The rules should be changed; Apple should not be punished for following the law.

Yes-that is exactly what this case is about.