It was never a matter of IF, only a matter of WHEN.
It looks like Xi is itching to test his military arm. Also, taking over Taiwan will make everyone in the South China Sea rethink their own disputes against Communist China:
TMP link
Taiwan is starting to look to Xi like the Sudetenland (Czechoslovakia) did to Hitler in 1938. All Han, anywhere, must be his.
Maybe it will start with the takeover of the Kinmen islands, and a simultaneous attack on airfields in Taiwan to prevent any rapid retaliation while Xi's occupation forces take Kinmen:
en.m.wikipedia.org/wiki/Kinmen
Kinmen will be made an example and Taiwan will have massive civil disruptions (Xi will have agents there for sure to stir up those looking to surrender) as Taipei decides if they should capitulate. There will also be many demanding payback. Using the civilian population is an excellent way to distress and distract the military forces of Taiwan from necessary preparations.
Dan
TMP link
TMP link