Your question is a straw man. You can think of scrolling as something being further away if you want, and I don't disagree. That doesn't mean Fitts' law applies.

Fitts' law is referring to a single interaction ("movement") with visible targets, not a general abstract concept of "futher away" that you can extend in any way and to any topic you want across multiple interactions. It is precisely because you have to use two different movements, as you pointed out, to both scroll to see the target and then move your mouse or hand to reach the target, that Fitts' law does not apply here.

Speaking more generally, there is a big problem with your assumption here that you can take interaction studies (or any scientific results) out of context just because you can think of it as analogous. When researchers have studied human perception and motions under specific conditions, you cannot assume the findings apply to conditions that weren't tested.