Apple broke no law. We can't prosecute people for being "wrong" we can only prosecute for acting in ways defined by law as being illegal; otherwise we are not governed by law but caprice and envy. Frankly, I'm impressed that Apple waded into the literally tens of thousands of pages of tax law and were able to so expertly craft the shelter. They aren't to be condemned, they're to be congratulated for being one of the few entities actually able to navigate the labyrinth of contradiction, shift and incompetent construction. It's truly a marvel to behold. That the number of companies exploiting this loophole is so few is an indictment of the byzantine nightmare that is the US tax code.
What if we one day had a tax code that even the "little people" could obey too? Golly!
Congress has no business complaining because they wrote the law. They can change it but I don't believe they will. Perhaps I'm too cynical at the ripe old age of 24 but I think they fear the campaign backlash/loss of tax revenue were they to act in accordance with their professed outrage.
This is just a show for the public. Beat up a few high-profile corporate execs and then do nothing of substance. It gives the people their 2 minutes of cathartic hate and then its back to the usual tedium. I can't share the outrage over this issue because the staged farce is meant to make us outraged so that we still love our masters as they lie to our faces. They're pillorying Apple so you don't notice what incompetent stumble-bums they are as they pretend to look out for our best interests.