"Most of reasons for failure is that incentives in between contractors and hiring company is misaligned, leadership have no idea what they are doing, cultural differences, time zone differences"
No-one was referring to moving business and I'm still not sure where you are coming from with that. Moving a contained software business unit of a US based business to another country is not "moving the business", but is often how offshoring works. This doesn't involve moving the entire business, but just a mostly self-contained portion of it. I don't think surgical_fire misinterpreted anything. The quote above from surgical_fire explains their sentiment. Businesses in the US getting used to their onshore employees being remote doesn't solve any of these offshoring issues.