To answer the question, it does not account for the RPM and does not need to. The difference in oil contamination, air moved through the air cleaner, coolant lube concentration, ect are not that much effected by engine RPM. The assumption is that you will not be idling for the entire period and that a "normal" engine usage will result in some higher RPM session and some lower RPM session. The average being what the manufactures use for calculating "hours between changes".
Did you ever wonder how the hours between changes of the various filters/fluids can be simple multiples of each other and they are all "round" numbers and not "145.3 hours” type numbers? There are safety factors built in and you are always changing before there is an actual need to change.
Designed by geniuses to be run by idiots.