To build software so you can compete with other software companies? These big companies have large engineering offices overseas as well, if they can't hire in USA they'd just put these people there instead. They wouldn't start hiring less qualified Americans as many in this thread seems to believe.
“Building software to compete with other companies” wouldn’t be specific enough for me if I was the judge.
If you said to me “we are building a VR headset and there is a specific image technique we want to employ to correct for foveated lenses, and we want to bring in an image processing expert” then that would be different if I was the judge.
I’m not arguing what should be the case, I’m saying what I think the intent of the current law accommodates for.