Can they stop reselling into those countries from countries where it is legal to export to? I am curious how it's effective unless the US has negotiated with every legal export market not to resell. Or are they willing to concede that but assume anything high enough volume to worry about couldn't work through that kind of channel?
And how far can they stop the re-selling? Let's just say the US stops direct sales, but the GPUs are sold to country X who is a close ally of the US, who sells it to Y who is not that big of an ally to the US who in turns sells the GPUs to China. This could go on and on.
That's what's actually going now with oil-related sales over much of the Middle East and Southern Europe.
Supposedly Greek ship owners are making a killing transporting the oil stuff and helping it change enough hands so that it can be bought from inside the countries that have formally sanctioned Russia. Physically harder to do that with gas, hence why we have the current crisis.