I may be wrong, but I believe everywhere outside of the U.S. the MoCo has an importer in place (such as Deeley in Canada) that everything Harley goes through prior to arriving at the dealer's door.
I would suggest that these importers hedge themselves against currency fluctuations and therefore it is the importers who are making the money and not necessarily the MoCo itself.
Due to the now very large discrepancy in pricing (at least between CND and US pricing) with the CND$ being worth more than the US$, many Canadians are looking south of the border to purchase P&A as well as the bikes themselves and saving thousands of $'s... I would expect this is also why people from around the world are also ordering direct from US sources.
To protect those importers around the world (and their business), the MoCo has changed the rules with US dealers to avoid and discourage this practice.
Just my $.02 worth - which is currently worth approx. $.0203US