They cannot produce anything there - this is all journalistic nonsense in its purest form. All they can do there is saw and test wafers from TSMC/Samsung/Intel, which is the final stage and has nothing to do with the actual production of chips. But what a beautiful, essentially fake headline, especially for people who are not in the know...
Vietnam might develop into a hub for Nvidia's chip research and manufacturing. The local media reports that the company intends to establish a legal entity in the country.