Well, technically,
@Air Force Brat does have a point, since he did use the word "tacitly". This means de fecto conditions. If we stick to his standards, tacitly speaking, PRC also treats Taiwan as a de fecto foreign nation, except PRC has given preferential treatments to residents of Taiwan/ROC "citizens". It's not like PRC leadership actually treats Taiwan as a subordinate province in real decision making. If so, China will be very unsafe, as Taiwanese spies and saboteurs will fill our streets and infiltrate deeply into Mainland government institutions. The same is also true vise versa for Taiwan, aka ROC.
But that's not important. I think what's important is that has the US elites and common people really thought about what exactly are they trying to defend in Taiwan? Too often, I got the impression that they are just there because they think the CCP and PRC are just tree-hugging weaklings that can't fight back, or aren't really willing to risk a war. With this in their mind, the mighty Yanks think they can do whatever the heck they want with impunity.
The USA needs to have grasp of reality.
If the US is standing for their beloved Democracy, Freedom and Western Style Liberalism in Taiwan, they should push for unification sooner than later. Let the two sides negotiate a unification deal, while the US side still has more leverage. This would secure a better deal for Taiwan from a position of strength.
If the US pushes for a containment strategy against PRC, they should have keep Taiwan out of the focus of this whole media-diplomatic frenzy. They should push for status-quo, and keep the DPP green party under control. This will work as a much more stable long term containment strategy against the PRC.
If the US is delusional, it will do what it is doing right now.