They moved production to Dubai because the Élan factory where Arbor had boards made shut down. It is now in bankruptcy. Apparently, it was started by a couple of guys from the Elan factory. Here's a story about it: Industry Vets Launch SWS Snowboard Production In Dubai | TransWorld Business
On the surface Dubai doesn't seem to be logical, but there are several reasons that seem to make sense, from a nearby indoor resort that allows them to make test and make changes more quickly than at other production facilities in the northern hemisphere to the importing and exporting of materials and finished products (apparently it was quite expensive from the location of old Élan factory) it is an interesting read.