The low corporate tax might be fair although questionable, however the entire Double Irish Dutch Sandwich mechanism was a way to take taxes of other countries citizens
We're still investing in Ireland because IDA and Enterprise Ireland are competent.
And at the end of the day, Luxembourg, Malta, Cyprus, Latvia, Slovenia, Estonia, Austria, Czechia, Hungary, Germany, Poland, Netherlands, and Croatia have all voted with or abstained in favor of Ireland when questions about Ireland's approach came up in the EU.
The primary countries complaining have been France, Italy, and Spain.
However that does not make this construct any more moral