If you want to do business with the US (either directly by selling/buying to/from them, or indirectly by using US equipment) you need to comply with US export control regulations as they apply internationally. Even if you are a Dutch company wanting to make chips at TSMC you need to make sure your chips are US export control compliant. TSMC may be a pure play foundry in reality they can’t make anything nor sell to anyone. Don’t get me wrong, it is messed up but that’s the reality. The EU has similar regulations but they only apply to the internal market which makes more sense.
They don’t make the GPUs in their own fabs, it’s still TSMC.