Or another way that if US company has decided to not employ US born local at least those got employed overseas will not compete for housing, schools and other services for which they easily out compete locals if they are employed in US. Means another win. That would be pro-nativist argument. I know they are not much loved here but that's that.
But this is what the US is encouraging with its immigration policy so you reap what you sow.
If tax dollars are the issue, just tax the company.
Or the software engineer with a US college degree paying $>50k / year in income taxes to state and federal government?
Because you know that they are only restricting the latter type of immigrant.
Because anyone else employed for that role/ income would've not paid income tax or any other tax at all. Its to immigrants credit that they pay taxes when they could simply chose not to.