There you go. So for Samsung too a similar reason is more likely. A Fab would require workers, land, supply chain, and so on. Subsidies are only one part of the equation, and if any other part is unattractive then more subsidies would be needed.

You need to understand that the reason CHIPS Act exists in the first place is to make it attractive for companies to set up fabs in the US. If the US was already attractive, the CHIPS Act wouldn’t be necessary.