Ok, name something more complex than a CPU to manufacture on a car?
Making the leap from "Apple makes many complex hardware parts" to they can make a car is a smaller leap than the opposite - Tesla literally didn't exist and made a car, so to assert Apple somehow couldn't is... weird.
Things Apple builds already that are in cars: custom glass, speakers, lights, complex aluminum frames, computers, cameras, knobs/dials, batteries, screens, wheels, fans, materials from leather to rubber to plastic, memory foam...