When AI is no longer just a tool for process optimization but begins to "learn, judge, and inherit expertise," the competitive logic of the manufacturing industry is undergoing a total transformation. In collaboration with TechOrange, the TMTS 2026 International Forum provided an in-depth analysis of how Embodied AI is entering production lines and how human experience is being digitally replicated. The forum explored topics ranging from AI robotics and Digital Twins to defense, aerospace, and semiconductor supply chains, highlighting how Taiwan's machine tool and precision machinery industries are building a more resilient intelligent manufacturing ecosystem amidst geopolitical shifts and high-volatility environments.