It isn’t. The point is that accruing back taxes requires payment and may, at the discretion of the IRS, mandate a criminal charge. He wasn’t charge at the time because he paid, but he could have been. So now they want him to have been.
However I think neither party really wants things to go this way, and Republicans are going to see lots of retaliatory investigation and charges brought over missed payments etc. should they pursue this.
A waste of time and money, doesn’t improve anything in the world, just creates more division. Basically the GOP motto.
Blame is too laden a word here.
TL;DR: CDPR have opted to shutter their in-house engine, Red Engine (which CP2077 was built on) in favour of a partnership with Unreal. Most of their devs have now switched to Unreal; with only those left on the upcoming CP2077 release still using Red Engine 4.
They have opted to no longer work at all on the Red Engine projects; ergo they either port CP to Unreal (an incomprehensibly large task given that Unreal doesn’t support many features that Red does, or at least not in the way Red does - not a slight on Unreal, simple reality of different engines, especially internal vs external tooling), or cease further development of CP. They opted for the latter.