Why Nimitz preferred Formosa to retaking the Philippines

Why did Nimitz want to attack Formosa instead of following MacArthur back into the Philippines?

Formosa could isolate the Philippines, support attacks on Japan, and avoid tying down forces in a costly reconquest.

Formosa offered a position closer to Japan and potential air bases for bombing the home islands. In Nimitz's proposed strategy, seizing it would help isolate Japanese forces in the Philippines, as other occupied islands had already been bypassed. He also considered its garrison weaker and wanted to avoid tying down forces in a Philippine reconquest. The human consequences complicate that economy-of-force argument: saving American lives could leave Filipinos exposed to starvation under continued occupation. The counterpoint is that the actual reconquest also inflicted severe costs on the Filipino population.