[gamblor956]

Outsourcing has not increased, because non-US R&D costs are not deductible (with very limited exceptions).

What has changed is that companies are re-evaluating the value of "tech"-related expenditures now that they have to account for them the same way they account for other R&D activities, and have generally found that tech expenditures don't have the ROI originally forecast (largely due to being too optimistic when forecasting, but that's what happens when an industry sells itself through a perpetual hype cycle instead of on fundamentals).