Sorry, "who" considers themselves a nation? The Han Chinese living on the island of Taiwan. No. I don't think you'll find that opinion to be very popular nor very defensible. You wouldn't say New Yorkers consider themselves a nation just because they have developed an identity called "New Yorker". The Hong Konger identity is not a national one. Nor is the Taiwanese identity.
The right to self-determination suggests that the CPC should give nations the right to secede through a popular voting mechanism. That would be the nation of Tibet and the nation of Xinjiang. Taiwan, not being a nation, does not have a special status that would allow it to secede. Further, as a protectorate of the US and Britain, it would not be independent and self-determined much like Iran was not independent self-determined after the US overthrew their democratically elected government.
How it came about is precisely as relevant as the discussion of Israel's claim to the land, why Palestine isn't considered a nation-state today, why the US prison system incarcerated black people at higher rates than white people, why wealth is distributed the way it is, etc.
I know Americans like to argue that history doesn't matter, but let me tell you about how that came about - America was founded by genocidaires who literally prayed thanksgivings to their God after slaughtering entire villages of the native inhabitants of the land, then built the entire country through mass slave labor, which was not merely kidnapping but also forced breeding programs. As late as 1980 they were forcibly removing the culture from indigenous children in brutal boarding schools. As late as 1970 they were forcibly sterilizing black and brown women by removing their uteruses. They are so misogynistic that a doctor invented a way to lobotomize women with an ice pick through their eye socket which "didn't mar their pretty faces" so they would stop resisting their husbands.
I know you want to say history doesn't matter, but it does. You can keep saying it, but it won't make it true. And you don't live like it's true either. Your claims to what you own, the lands you walk on, the freedom of movement you have and where you have, those are all historical in nature. You don't imagine that you have to reassert your claims to the public park system in your city every few years, do you?