It very much does. China is a political opponent, and casting blame on China allows the US more freedom to act against them.
American involvement is barely an inconvenience. For those most eager to blame it on China, it was the fault of one American. They would like to punish him, too, but he has received a preemptive pardon. (Either to avoid political persecution of an innocent man, or to cover up the dastardly deeds of their domestic political opponents; take your pick.)
The US has absolutely no interest in prooving that the virus leaked from there.