I thought they were made in Germany...
If Germany would transfer subs or technology to Taiwan,then the US wouldn’t have needed to get involved in the first place.
The sub design that would make most sense for Taiwan right now would be the Spanish S-80 class,which features an American built combat system,US designed AIP etc.
I don’t think Germany has agreed to build them because they’re afraid of angering China. But a lot of countries build advanced diesel-electric subs. South Korea has just finished building several for their own navy. I would think that they could be a likely source for Taiwanese subs. The U.S. hasn’t built a diesel-electric sub for decades, and that isn’t a skill that you just pick up overnight.