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It's a bit of a footnote, but the docs for roslaunch do clearly state:

Substitution args are currently resolved on the local machine. In other words, environment variables and ROS package paths will be set to their values in your current environment, even for remotely launched processes.

This includes the $(find pkg) substitution.

This means that any launch files that you want to launch remotely need to exist on the local machine, and they need to be at the same absolute path on both the local and remote machines.