Gate height is very similar but with the guidelines superimposed in the comparison below you can see that TSMC has indeed produced a processor with tighter spacing between the transistors
der8auer compares 7nm and 14nm process technology (video)
Posted on Wednesday, September 23 2020 @ 13:58 CEST by Thomas De Maesschalck
In a new video, German overclocker der8auer shows the results of a Tescan labs SEM analysis of a 14nm processor from Intel and a 7nm one from AMD (made by TSMC of course). To be more precise, he compared the Intel Core i9-10900K and the AMD Ryzen 9 3950X. These CPUs were sliced through their L1 cache sections to get a direct comparison of the transistor size of the two chips.
Hexus offers a written summary over here.