Loading up on gigantic amounts of warheads is not the rational way to do things. Developing advanced and appropriate launch platforms is even more important. The Americans and the Soviets both produced huge number of warheads and yet many of them are airdropped/launched by SRBM/in stockpile or whatever quack method the nuclear enthusiasts dreamed upon (in artillery shells for example). Ballastic missile count was never very abundant. I would expect that almost all current warheads already have their designated launch vehicle if not already prepared.
So you think China will not build Tactical nukes? They must if they want to deal with US tactical nukes.
Nuclear weapons are nothing but a measuring contest anyway. Everyone knows they won't be used. But you still have to build the capability to scare your enemies not to use their own.
When China was a 2 trillion dollar economy, it could get away with 300 nukes since US didn't consider China a threat to its dominance. But when China became a 19 trillion dollar economy, previous US indifference no longer applies.
Now there is open talk among the western public and western think tankers that US should use nuclear threat to deter China from attacking Taiwan. They think China will back down cause they have so little number of nukes and US has so many.
There is also chatter that US can destroy China's nuke arsenal with a first strike since there is so few of them.
China had to start building its nuke arsenal so that these kinds of thinking is firmly refuted. When China has complete nuclear parity with US, there will not be any delusion that US can win a nuclear war or threaten China with a nuclear war and force it back down.
As China rises in both nuclear and conventional military power, its nuclear power must also rise. Which means equal or greater number of nuclear launchers compared to US and atleast equal number of warheads including not just strategic but also tactical warheads.