It's cause UAE did a big chunk of the funding and wanted it to be built there in order to market themselves as a tech hub.

The logic of finance does not really follow the logic of physics. Also abu dhabi is kind of the perfect place for it, it's a totalitarian dictatorship with barely any national polulation, its 90% expats, who is going to complain about a data center hoarding all the resources of that place.

So you can burn more cheap fuel