It’s slightly nuanced, but during COVID-19 the DPA was applied to GM for production of ventilator machines. GM had not yet ever made any ventilator machines, and had only just one week earlier begun laying the groundwork to partner with Ventec Life Systems to look into retooling their automotive electronics factory in Kokomo, IN to produce ventilators.
I agree that the Apple case indicates that there’s a lot of uncertainty around this type of issue, at least post 1953 when title II of the DPA expired after Youngstown Sheet & Tube Co. v. Sawyer (1952)