You know enough to understand that density is but one measure of a process node! Process nodes are best thought of as triangles with the three vertices as follows: Density, Power efficiency and Performance. While Intel 10nm (og) had a theoretical achievable density that was higher than TSMC N7, it sacrificed a whole lot of power effiency, performance and most of all yield efficiency to even exist in a shipping product. Intel 10nm (Ice Lake) managed to recover some yield, but was notably defficient against N7 when measure on power and clock performance. Intel 10nm-sf was likely a solid match for N7 in performance, nearly there for power efficiency at comparable clocks, and could achieve higher production density, but still, judging by market appearance, struggled with qualifying yields vs N7. By the time Intel 7/ Intel 10nmESF hit the market, TSMC was on to N6, which was still at an advantage in power efficiency, didn't differ significantly in achievable production density, and only trailed slightly in clocks at comparable power levels, though Intel was able to throw power efficiency out the door to clock higher.
As for both company's actual leading production parts now, you have Intel 7 (+?) 10nmESF+ in Raptor Lake vs. TSMC N5. Given what we're seeing in shipping products, no one has a clear lead in any category as Intel still trades power for clocks.
What remains to be seen is what Intel's yields look like on Intel 4. TSMC is in production now on N3 and N3Efor AMD and others will be in production in a couple of quarters. In the mean time, TSMC's various N4 products are apparently on target.
It's one thing to have stellar specs, its another to actually produce them.