Hello Aronne
I tried labbing this one up and I found that the VRF of the learned route 172.16.10.1 does not change. In other words, 172.16.10.1 when learned as an incoming route from R2 remains in the global routing table and not in the VRF A routing table. This occurs even though I do see matches on access list that is referenced by the route map.
Looking a bit deeper into it, it looks like the use of distribute lists will only filter routes, and will not set various attributes such as VRFs. Although this is not explicitly stated in Cisco documentation, it does hint at this in the following document:
Matching options include interface, IP address, IP next hop, IP route-source, metric, route-type, and tag.
The set vrf command used in route maps is typically used for VRF aware PBR. For more information about this and how it is used, take a look at this documentation:
I hope this has been helpful!
Laz