There are plenty of TLDs for areas which aren’t countries, whcih don’t claim to be counties, which nobody recognises as countries. .gg and .gu for example.
> The IANA is not in the business of deciding what is and what is not a country. The selection of the ISO 3166 list as a basis for country code top-level domain names was made with the knowledge that ISO has a procedure for determining which entities should be and should not be on that list.
Jon Postel, RFC 1591 (Domain Name System Structure and Delegation)