News TSMC expands investments in the U.S. to $165 billion with new fabs and R&D center: A closer look

The article said:
The company announced this week that it intends to build ... and an R&D center in the U.S.
I'd love to know what the R&D center is going to do. Is it any fundamental node development, or just essentially glorified customer support (i.e. to assist them in adapting their designs for its fabs + testing & troubleshooting the resulting silicon)? I'd guess the latter, depending on how self-sufficient their Taiwan-based R&D folks feel, given the sensitivity of the IP involved in node development.