As TSMC pushes ahead with their plans for 3nm FinFET lithography, Samsung's reportedly investing over US$10 billion in an Austin, TX facility to take their own 3nm manufacturing strategy forward.
https://www.notebookcheck.net/The-3nm-race-is-on-Samsung-allegedly-invests-US-10-billion-in-Austin-TX-semiconductor-facility.516500.0.html
GAA at 3nm is Samsung's only chance of overtaking TSMC in the foreseeable future...
That's a dumb move, Samsung. TSMC has reviewed the cost issues of setting up shop in the US. Even with Donald Dumb's pressure, they have refused to do meaningful investments. For good reason.
The cost of US labour and the sheer distance from the rest of the global manufacturing supply chain means that making semi-conductors in the US simply isn't economical.
All the manufacturers, OEMs, ODMs not to mention other fabs like TSMC's, Samsung's, Micron's are in Asia. If the final assemply is in Asia (typically overwhelmingly in China) by the OEMs & ODMs there, then you want to keep your semi-con manufacturing close by!
Samsung will only end up shipping their overpriced CPUs across the Pacific Ocean only for the assembled smartphones, laptops, PCs, workstations and servers to be shipped back across the ocean to the US. What taxes can they save? Joe Biden is definitely not going to be as tariff crazy as Donald Dumb anyway.