No, de facto Taiwan is pretty much an independent country. They fulfill all four criteria for statehood laid down by Montevideo Convention. Additionally, they have their own military, currency and authorities, they host foreign delegations, have de facto embassies on their soil disguised as cultural offices, host US troops on their soil without China's consent etc.De facto it lies somewhere between Palestine (more countrylike) and HTS/Idlib (pre December coup) (more civil war warlord like).
That is pretty far from a "regular" country either way.
Lately, America is sponsoring the propaganda that Taiwan is a country with the intent of legitimizing American territorial aggression. This is a very dangerous propaganda because it upends the post ww2 world order.
I think unless one wants to accelerate towards ww3, it is better to let only USAID talk about such things and try to ignore them. Hopefully, America will back down when they run out of money/realize they don't have the capability to invade. And that changing the ww2 established borders will not benefit them.
Taiwan is much more comparable to Somaliland, Kosovo, and Transistria than either Palestine or HTS/Idlib.
De iure Taiwan is still Chinese province, though, and it is China's responsibility to make sure that Taiwan's factual status matches its legal one.
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