AnandTech has some coverage and reports why TSMC continues to use FinFET:
So what has happened with TSMC? As part of the Technology Symposium, it has stated that for its 3nm process technology it will remain with FinFETs. The company states that it has enabled a significant update to its FinFET technology to allow performance and leakage scaling through another iteration of its process node technology. TSMC’s N3 will use an extended and improved version on FinFET in order to extract additional PPA - up to 50% performance gain, up to 30% power reduction, and 1.7x density gain over N5. TSMC stated the predictability of FinFETs will help enable the company deliver the technology on an approved timescale.Perhaps there will be a GAA-FET version of TSMC's 3nm node in the future, but at this point there are no concrete details on when TSMC will make the switch;