That's a theory, but I see a couple flaws. First, it assumes Trump is thinking strategically ("4D chess!") and that's a fairly big assumption. More likely is that he has an idiotic view of global trade, and truly believes tariffs are a solution. Secondly, although the GOP is having a challenging time trying to figure out their precise tax legislation, I don't believe anyone actually thinks that the (D) minority in Congress could actually block a reconciliation bill. (By definition, the minority can't. They'd need to peel off a few (R) votes in the House.)
If that's the case, Trump doesn't need to blow up the global economy to get his preferred tax cuts for the rich. They already had one insane idea called the "current policy baseline" where they argue that extending the 2017 tax regime wouldn't actually cost anything. Or assuming they can get the debt limit increased by many T$, they could do what they've always done which is blow up the federal debt at a breakneck pace.
Sure, MAGA is pretty dumb so they may miss this stealth middle class tax increase for what it is. But forcing a painful global recession and making the U.S. a near economic pariah seems to be a pretty clumsy way to achieve GOP fiscal policy.