7nm DUV, not EUV.
EUV 7nm+ is supposed to be about that much denser than 7nm DUV as well. What's the difference between 7nm+ and 6nm?
Remember Intel claimed (and, of course did not deliver...) that 10nm would be improved over 14nm through not just lithography but hyperscaling boosters like Contact Over Gate, and Single rather than Double Diffusion break. These are technical details regarding how close transistors are to each other, or whether space has to be provided or not for contact with the metal layer above.
What appears to be happening (we know this with SS, it's probably the same with TSMC) is that they are slowly introducing these same scaling boosters into their processes, but one at a time in a controlled fashion, not all at once (in a non-debuggable disaster). So SS 5nm appears to be (I think I have this right) their previous 7nm design rules with a few improvements but the main density tweak being a switch from DDB to SDB.
So, as far as I can tell, what we have with TSMC is
7nm
7nm+ = 7nm with a few layers done as EUV
6nm = 7nm with something like SDB rather than DDB.
So why do this? Well, it boosts your 7nm density slightly WITHOUT requiring EUV, and EUV machines are currently in short supply.
Why introduce 7nm+?
(a) I'm guessing they weren't sure that they could SDB to work, so didn't want to promise the 6nm boost at the time 7nm+ was introduced
(b) 7nm+ was a good learning experience on the way the 5nm AND will probably be of value to customers at some point once EUV machines are more plentiful.
The larger point is that you HAVE TO REMEMBER that TSMC (and SS) are not in the business of selling "leading edge process and nothing else"! They are in the business of selling "whatever your performance/price tradeoffs, we have something for you". That includes not just keeping older nodes alive, it ALSO includes providing a constant stream of improvements to those old nodes to make it easier for non-top-tier customers to improve their products without having to leap to a whole new node.
The second point you have to remember is that all of this is WHY TSMC and SS advance every year without drama --- because instead of trying to make ten changes at once in a huge leap to a new node, each small improvement is prototyped just by itself, simultaneously delivering some value to some customer, and providing a secure foundation on which to test the next improvement.