Sure, I'm just saying if they do take Penghu, they can use cheaper, short ranged ammunitions to hit various targets. The narrowest part of the strait is still over 150 km IIRC, so I think you'd still need rockets.
If you take out the strategic oil reserve, military fuel depot and establish a blockade, that would be sufficient imo. No need to target all the gas stations. That would just incur greater civilian casualities and the cost of repairs after the war is over. Of course, if they actually have to do a landing, it would incur much greater civilian casualty and damage. But if a conflict does happen, you'd hope that Taiwanese gov't gives in and have a negotiated settlement after a couple of weeks. Of course, PLA still needs to prepare themselves for an invasion, but ideally you don't get there.
I would agree on not targeting the petrol stations as they would be emptied out anyway within hours. And there are more important targets for Day 1.
Also, there's no practical difference between a military fuel depot and a commercial fuel depot, as it is the same fuel.
See the figures below.
Most fuel depot attacks will have to wait for unpowered munitions to be used instead of more expensive BM/CM/Rockets
For Taiwan, I've got the following figures:
a) 3 oil refineries
b) approx 20 fuel distribution terminals
c) a guestimate of 5000 individual Fuel Distribution Tanks in various fuel depots/terminals
d) 2494 petrol stations
e) approx 20,000 mobile telephone masts
f) approx 1500 telephone (Broadband) exchanges
It also appears that JH-7s were still being produced in 2015, so they still will be around in a 2027/2032 timeframe