This is not a cost-benefit calculation based off money contributions
Condemning WHO is a political statement relating to the facts that:
- Taiwan is kept out of WHO by China,
- (Arguably) there was misleading information that has been coming from the WHO in the initial stages of the pandemic,
- China has a lot more influence on WHO than US would likeChina has a lot more influence on WHO than US would like.
This points to a future cost-benefit calculation where US tries to look for, support, define and test its allies in a fight against imperialist China (as portrayed by Trump) in both economic and military way.
By condemning WHO and their actions You can also rather easily create a narrative where anything China touches is evil. This paired with early pandemic coverup in China, their treatment of their own citizens, concentration campsconcentration camps, their treatment of Uyghur, Christian and other religions, the take-over of Hong-Kongtake-over of Hong-Kong, South China Sea disputes, Tibet situation, damming of the Mykong river (that flows among others through Myanmar, Laos, Thailand, Vietnam and Cambodia) and a whole slew of human-right-violationshuman-right-violations that happen there everyday can be an effective way of "creating an enemy" to fight even if the fight means simply that you will not buy stuff that's made in China.
Thus, it seems to be a way to curb the belt-and-road initiative, limit the chinese takeover of African property through debt-trapschinese takeover of African property through debt-traps, limit their political, financial and production powers to avoid loss of power US has held for a long time (for better or worse).