Pipes are underground, Iran can destroy the pumping stations. These are distributed and there are 315 of these pumping stations scattered across the vast desert.I am not sure if it is all underground, pipes have to emerge somewhere but in case it is all under, then you are right. My educated guess that reservoirs are also exposed in some degree to the such attacks.
Not just that the UAE has 42 million barrels of crude stored under mountains in Fujairah along its border with Oman.







