You could say the same about the airplane, does the CO2 emissions that the airline states for my seat include building the plane, the R/D, training the pilot.
Sure and I do, it's LCA https://en.wikipedia.org/wiki/Life-cycle_assessment the problem IMHO being that the AI hype entire ecosystem is literally hiding everything it can about this behind the veil of giving information to competitors. We have CO2eq on model cards but we don't have much datapoints on proprietary models running on Azure cloud or wherever. At best we infer from some research papers that are close enough but we don't know for the most popular models and that's quite problematic. The car industry did everything it could too, e.g. Volkswagen scandal so let's not repeat that.