certain that the Mainland has the ability to take the main Taiwan island at the present stage? If the Taiwanese soldiers did not turn out to be 草莓兵 but fought like the Ukrainians, then murrika would get what it wished.

However, the PLA almost certainly has the ability to take Penhu islands. The Penghu islands could then be made into the "dagger" that points at the belly of, and the stepping stone for any future landing on, the main island of Taiwan.