Some numbers showing capital investment in the U.S. vs. investment overseas, coupled to the timing of the tax cuts, would do it.

I have yet to see any evidence that shows that there is any recent rise in putting any American manufacturing overseas, or that if there were, that it is related to anything else than a natural progression over time.

Some sources indicate that the numbers actually went down:

U.S. manufacturers' foreign direct investment (FDI) dropped by one percent in 2003 to an estimated $29 billion, according to a new study by Deloitte Research, a part of Deloitte Services LP ("Deloitte Research"). The study, "Globalization Divided? Global Investment Trends of U.S. Manufacturers," further shows that FDI flows have dropped more than 32 percent from a high of $43 billion in 2000, representing the third consecutive year of declines.

In a surprising finding, the report notes that the slowdown in U.S. manufacturing investment overseas is spread unevenly around the world, indicating the emergence of a "Global Investment Divide" -- with foreign direct investment concentrating in higher wage countries, such as Canada, Germany and the United Kingdom, and outsourcing and partnering being the strategy of choice to source and market in lower-wage, fast-growing economies, such as Brazil, China, India, Korea and Mexico.

Note that this is investment in company-owned facilities overseas, NOT outsourcing to foreign companies, a separate issue I already discussed to some extent.

You're making assumptions based on preconceptions. Don't.