I think the US forces may actually in some places be north of the DMZ or at least its inferred. Always had issues with how the canon has the US forces hurt so badly in Korea. The Russian forces assigned to that area, to say it bluntly, couldnt have done that level of damage to the US forces. And the NK forces seem to have had their heads handed to them by the US and Chinese - i.e. if the US is meeting up with them at the Yalu then most likely they have either been very heavily damaged or they have withdrawn into Russia towards Vladivostok.
If you read the Russian unit histories you dont see ones that fought in Korea and then got shifted. Plus there should be Chinese units that retreated with the US back to Korea.
As for Taiwanese forces - with the condition of China right now they may actually have re-invaded the Chinese mainland and re-established a presence there, possibly allying with a local warlord to do so.
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