Great. Now prove that .DLL came from overseas and not by some L1s here - the miracle of the internet. How about 85% of the module made in the states and bugfixes and additions made overseas? Reverse the process. Better yet what kind of tariff would be placed on a Linux module developed overseas? Shareware? Freeware? What happens when a process or an algorithm is developed overseas and coded here? Reverse the process. How about the DLLs are applications are written here, but are tested there? Or are written there, and fixed and modified for this market here?
Counting widgets is easy, counting lines of code isn't.
That's not how you track it. You track it by money leaving the states. You'd need to know that anyways to put valuation on the tariff.