[brennanpeterson]

That is literally not how process nodes work. They are objectively matched.

Nodes mean 3 things: density, elecrical performance (ion, max f, leakage, etc), and processing flexibility (how many supported feature primitives or designs).

[gowld]

AMD and Intel do not use the same node designs.

[russler23]

A generalization, but accurate enough. Disappointing to see it getting downvotes. Intel 10nm and TSMC 7nm have similar characteristics, as a brief Wikipedia search reveals.