Doesn't using a VPN make you liable in two jurisdictions instead of just one? (The exit point of the tunnel, and the location where you are actually connecting to the VPN)

I understand that it is technically more challenging to detect and prove the user is participating in privacy or whatever it is that they're using a VPN for, but really it's just a matter of applying pressure to the VPN provider to cough up any details they have, or in some cases to install tracking functionality in their virtual network.