When examined via electron microscope, TSMC's 7nm is just slightly denser than Intel's 14nm++ and not half the size.
“You need to understand that this naming scheme reflects only the process. It’s just the process called 14nm or 7nm … It could be called Intel Blueberry Construction 5 or if it is called AMD Strawberry Process 3, it would give you the same amount of information as having 14nm or 7nm (in the name).”
https://www.time24.news/2020/09/der8auer-compares-tsmcs-7nm-...