On the other hand, creating some kind of convoluted, contrived paper trail to claim that mysterious third parties were the ones to have physically pressed the "Accept" button on your 100 fake accounts and so you didn't even know there was a EULA seems kind of like it might actually be fraud.
A full paper trail would also necessarily disclose the entity that provided those devices, which they may well be loathe to do (since it either drags in a related company, who Apple can then also target, or embarrasses a third party who would rather remain nameless).
However, in practice, a technology engineering firm claiming to have no knowledge of the licensing that applies to the devices in which they also claim expertise, is such a far-fetched statement that it's almost trivially set aside, and earns a rebuke from the bench to boot.
This is standard practice at large companies when reverse engineering chips, devices and software and seems very similar to the above eula argument.
1a. one team examines the device and products a detailed specification of it
1b. another team works solely off that newly produced specification; this team has zero contact with the actual device
In this hypothetical case:
2a. a third party affiliate accepts the Apple EULA, and gives the Apple IDs to NSO Group
2b. NSO Group uses the Apple IDs as credential to obtain Apple services
Notice that in case 2b, NSO Group has actual contact with Apple in two ways. They used Apple IDs, and that they obtain Apple services. This didn't happen in the reverse engineering case.
Lots of people negotiated these things and agreed to make commerce happen.
Novel to you does not mean novel to humanity.