OMG you should work for apple
Thanks, LOL - just to be clear: I do not. Since we are all other users here, I try to refer people to what Apple has published when questions like this come up instead of just posting an opinion - which may or may not be correct.
I suggest you read the legal terms and conditions published by Apple; some contain some ambiguous language, but that is because they are composed by lawyers who are getting paid to protect their clients. Some passages can be interpreted in more than one way. And this is my personal opinion: if the terms include something like the two sentences I picked out above, then it means that a manufacturer has a clause that may allow them not to cover it. Or, you may be lucky, and they will. FWIW, if you have homeowner's insurance, it may be covered if you have enough to cover electronic equipment.
So, considering the terms published by Apple, no one here can answer that question definitively. My personal take is that they will probably not because a lightning strike is an act of nature and certainly not Apple's fault. That is why I will try to protect my equipment with either a UPS or, at a minimum, a really good surge protector. You cannot prepare for everything life (or nature) will throw at you, but at least you can do what is prudent and possible.
And, yes, there has been a lot of conflicting information posted here - unfortunately.