As Taiwan should, it's their prerogative. People often think when global policy changes abruptly everything stops; in reality, the contrary is true: supply chains and demands shift.
For what it's worth, its TSMC's expertise in semiconductor manufacturing that has been loaned to the US, not bought, settled, and forgotten.
https://www.asiafinancial.com/taiwan-says-tsmc-not-allowed-t...
That may have changed since then. But do you really want to depend on a foreign government for chip manufacturing?