Sounds like a response to Intel's 18A process [0], which is also coming in 2026.
[0] https://www.tomshardware.com/tech-industry/manufacturing/int...
[0] https://www.tomshardware.com/tech-industry/manufacturing/int...
The link you give doesn't have any details of Intel's 18A process, including no indication of it innovating in any way, as opposed to TSMC with their "backside power delivery" which is going to be critical for power-hungry SOTA AI chips.
Not saying TSMC won't, but they have so much more experience in the cutting edge.
https://www.intel.com/content/www/us/en/newsroom/news/powerv...
"Well, yes, we're behind TSMC in technology, but in our dreams we're way ahead!"