Realistically we are talking about FISA here, so in theory if the FBI gets a FISA court order to gather "All of the Apple account data" for a non-us person, Apple would either hand over the encrypted data OR just omit that....
Based on the stance Apple is taking here, its reasonable to assume they would do the same in the US (disable the feature if USG asked for a backdoor or attempted to compel them to decrypt)