It doesn't have anything to do with it.
Urban environment is conductive to military operations regardless of civilians, and presence of civilians doesn't really change ROEs in these circumstances all that much (proportioinality principle is the only concern, and with guided weapons it is in most cases passed more or less by default). Furthermore, it's unrealistiic population will be truly used as hostage (people in military come from same exact cities, it isn't Ukrainian case). More that tens of millions of people won't have anywhere to go. Where, to the mountains?
Lack of "special"(unreasonable) regard for civilians is a given in these circumstances. Lack of "any" regard won't happen, because it doesn't achieve anything useful for military campaign, but has huge political and moral costs, and frankly contradicts the entire point. China doesn't want "Crimea preferably without Crimeans", like Ukraine. China's goal is national reunification. That means people. Pouring water on hate watermill isn't exactly conductive.
Dead civilians will be used by opfor no matter what, - the more of them, the worse the impact. And yes, there will be huge civilian casualties, they're unavoidable in this conflict(Taiwan is several megapolises, of a type which haven't seen war evern before). Best way to counter is visible (demonstrated) restraint and visible humanitarian effort.