No, that is simply not true. US companies are free to say no, and there are many documented cases of them saying no. Companies are aware that if they get caught, they'll go bankrupt, so they as a rule don't do it.

edit: There is a lot of public documented legal battles confirming that major tech companies refused to cooperate with the US government and successfully fought off fed attempts to make them comply. If you don't know about this, and you're just assuming that they're in bed together, then you're the tinfoil hatter here: https://en.wikipedia.org/wiki/FBI%E2%80%93Apple_encryption_dispute

also: https://www.voanews.com/a/silicon-valley-technology_apples-refusal-create-iphone-backdoor-pits-public-safety-against-personal/6182601.html

No, that is simply not true. US companies are free to say no, and there are many documented cases of them saying no. Companies are aware that if they get caught, they'll go bankrupt, so they as a rule don't do it.