I don't think so, TSMC 7nm is ahead in many ways. For example, Intel 10nm power efficiency is much worse.
https://blog.cloudflare.com/the-epyc-journey-continues-to-mi...
Intel 10nm is maybe more comparable with Samsung 8nm.
We need a better metric, a marketing term doesn’t work.
Is this based on the lithography process, or because of the uarch?
The 7nm = 10nm was from https://en.wikichip.org/wiki/File:7nm_densities.svg, which looked at the density. Based comparison tables of lithography processes, it doesn't even look like power is something that they compare (eg. https://en.wikichip.org/wiki/7_nm_lithography_process)