It's all about you and I having to do some research to see what these node numbers actually mean, while the average consumer thinks they're the same as TSMC N4 and N3. Marketing.
To be fair that marketing goes both ways e.g. TSMC 12nm wasn't equal to Intel 12nm. I remember back in the day reading that TSMC/Samsung/GlobalFoundries were some way off the same transistor density as Intel could achieve (and no doubt there probably was some other chip features that were not equal either).
Sure TSMC have 3nm before Intel, Samsung, etc., but that's not to say it will actually be the best example of it - the transistors are usually several times bigger than 3nm for example.
For sure, TSMC are making some chip features smaller, but due to the limits of the metals in use you can only make the size of the components in the chip so small.
What I'm most impressed about is that despite moving to smaller processes, the leakage current is actually being very well controlled - the idle power numbers for example of these chips going down to low single digits whilst having billions of transistors - a while ago there were some who thought this would end up making moving to some smaller processes less desirable.