But perhaps the one to blame here is not Nvidia, who has a product and as a business, is interested in selling it, but the US Government's restrictions not being restrictive enough. If the product meets the allowed performance threshold and does not exceed the amount that has been defined by the order, it doesn't qualify as circumventing sanctions. They are simply releasing a product that meets the criteria defined by the government itself.
I'm sure AMD isn't allowed to sell Radeon Instinct MI300X to Chinese customers either, and supply them with a product that performs accordingly to allowed performance thresholds to the Chinese market instead.