There is a reason of the sanction, but there is always merchants try to smuggle (well say go through HK etc.) or just do this kind of tricks. Business is business. As said in Chinese, you will have people do blood business of killing human as long as you can earn some money. Or, with money, even Ghost (or foreigner) we can employ.
"If you redesign a chip around a particular cut line that enables them to do AI, I'm going to control it the very next day."
US Commerce Secretary.
If this GPU still has tensor flow units enabled, then it is going to be dead like the short-lived Chinese only H800/A800.