Most bleeding edge chip manufacturing is currently done in Taiwan, Taiwan has both the machinery and know how to produce state of the art AI training chips. And while they are not quite at NVIDIAs knowledge about chip design by far the largest source of performance differences between NVIDIA and China based completion is the manufacturing not the design (which still is better, but not to the margin where it's not something you can somewhat "good enough" bridge by "throwing more money and (electric)power at it", for the manufacturing differences on the other hand "throwing money/(electric)power at it" to bridge the gap isn't viable. The difference is to big.).

Through then if we are realistic both Taiwan and the US did take measurements to make sure the even if China attacks Taiwan and wins they aren't getting their hands on this tech.

Except Taiwan would have been not very clever if they didn't try to find ways to work around this, so that they are a lever to negotiate in case the US abandons them... (it's unclear if they did find ways tho).