I haven't read the actual TechInsights report. Did they plainly accuse SMIC for copying or simply stated that some parts of the node are similar?

I see that Tomshardware has added additional commentary to make it seem like TechInsights' report is evidence that SMIC has copied TSMC.

Western media has a way of spinning any advancement China makes as copying the west. Perhaps this is one way for westerners to feel superior and deny that the Chinese are capable of similar feats.