You may be thinking of the GPUs? Each step in M1 -> M1 Pro -> M1 Max -> M1 Ultra represents a doubling of GPU cores.
Or you may be thinking of the M1 Max and Ultra. The Ultra is nearly just two Maxes.
Regarding your point about flexibility, it’s hardly unprecedented for the same core to be used on different processes.
Apple has at times contracted Samsung and TSMC for the same SoC. Qualcomm just recently ported their flagship SoC from Samsung to TSMC. Even Intel backported Sunny Cove to 14nm. And of course there’s ARM.
That was only once at 14nm(Samsung)/16nm(TSMC) as Apple outsourced US chip production in TX to Taiwan.
Qualcomm uses both TSMC and Samsung on rotational basis to this date.
Or perhaps they're content to leave the M2 as 5nm for easy performance gains in the M3 next year. It also has the advantage of keeping the cheapest machines off of the best node size, which is surely more expensive and more limited than 5nm.
M1, M1 Pro and M1 Max are separate dies.