If he were the only priest in the area and a dying person needed the Eucharist your priest couldn’t FedEx *that *to them. Neither could he tell them over the phone to grab a piece of bread from their pantry and say the blessing over it. Such would NOT be the Eucharist.
If the person dies without confession, or without the Eucharist, God will most certainly take into account that it was not through their own doing or their own desire that they died that way.
It’s not a matter of ‘obeying rules’ or not thinking about the person’s soul, it’s a matter of the simple impossibility of having a valid sacrament happen if absolution is attempted over the phone.
Ever heard of Perfect Contrition? A person who, being unable to go to confession, dies in a state of perfect contrition (motivated by love of God) will be saved, although perfect contrition includes a resolve to go to confession if/when it becomes possible. So of course the priest would counsel the person, pray with them for the God-given grace of perfect contrition. But they will not, because they cannot, offer absolution.
Imagine a dying woman whose greatest wish is to marry her own son. Even if a priest, in mistaken charity, should perform the words of the ceremony, be assured that no valid marriage would be taking place. Because it is simply IMPOSSIBLE for a valid marriage to happen between a woman and her son! It is equally impossible for absolution to happen over the phone.
It is more cruel to give a dying person the delusion of a valid and effectual absolution (or marriage) when none has taken place than to be honest, surely.