History always repeats
If US companies didn't move offshore to take advantage of lower wages and taxes, new foreign companies would be set up. These companies would soon undercut the US companies and drive them out of business.
It's happened with steel, with cars, with consumer electronics, it will happen with software.
The US might try and revert to protectionist policies (lining the pockets of the corporate shareholders, at the expense of the consumer), but tarrifs haven't saved the industries above, and they wont save software.
I can't imagine why the US thinks they can pay higher wages and taxes simply because of their geographical coordinates.