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I mean, I'm not saying that it's a good policy. My kneejerk take is that it's probably not a good policy. I'm just saying that I don't think that there necessarily has to be a more-elaborate motive than trying to pull in more tax from alternate sources.
EDIT: Also, a lot of these are multinationals. So in terms of the companies involved, they can probably shift workers for whom the tax would be fatal for visa prospects to foreign offices somewhere, as long as the workers are still willing to work for the companies on those terms. That could keep them working for the company. That will kill the path to US citizenship for the workers, though, which an H1-B permits for. In general, I'm skeptical that discouraging highly-skilled workers from becoming US citizens is a great idea for the US.
EDIT2: I'd add that Trump's been on record as making statements about his H1-B policy that are extremely inconsistent. Back when campaigning for his first term, IIRC he claimed that he would expand them, slash them, and leave them alone, partly depending upon who he was talking to. Just last year, he was talking about how they were just fine:
https://www.reuters.com/world/us/elon-musk-vows-war-over-h-1b-visa-program-amid-rift-with-some-trump-supporters-2024-12-28/
So it might also be wise to take pronouncements from Trump on the matter with a grain of salt. I don't know how serious this is from the article.
And, as those people who keep posting the rainbow colored "Lets talk about the Epstein files" memes keep pointing out, Trump has had a pretty long history of doing outrageous things to try to direct public attention away from other things that he doesn't want discussed.