So while it would make sense that a new process would have new design rule that didn't map well to older EDA tooling, it's harder to see that argument holding for SRAM. If SRAM isn't scaling, why is general logic?
0.021um per cell [1] for TSMC N5 vs 0.027um per cell [0] for TSMC N7.
Even if Apple did everything right, they'd still be behind due to the limits of the process.
[0]https://fuse.wikichip.org/news/2408/tsmc-7nm-hd-and-hp-cells...
[1]https://semiwiki.com/semiconductor-manufacturers/tsmc/283487...
They're often literally made out of different metals that have different resistance characteristics at different wire gauges, for example.
Interconnects was a very famous case, but many aspects of electrical engineering change when you get that small, because hey if you shrink the diameter of a wire by half guess what happens to the volume.
Semiconductor engineering is the field of dealing with a thousand of these tiny problems, and an improvement in the photolithography wavelengths is actually an abstraction of solving the thousands of tiny problems involved with all the different materials.