Sources familiar with the matter have told a Chinese news outlet that Intel is one of the first customers for TSMC's 3nm node. The Taiwanese chipmaker has earmarked an entirely new factory for the task, which will churn out Intel server processors and graphics cards. Mass production is expected to start sometime in H2, 2022.
https://www.notebookcheck.net/TSMC-will-manufacture-some-of-Intel-s-3nm-hardware-starting-in-July-2022.554888.0.html
Intel has a reputation of borrowing IP from their partners so I hope TSMC knows what they are doing giving Intel this level of access to their process. This will be for high end high value CPU's not low end. Intel needs to defend their Server market share somehow and get back to the large margins they enjoyed with Xeon that they no longer do, thanks to EPYC, which will be hard to dethrone.
Still maybe its just in time, as changing customer buying patterns takes time, bit like turning a very large ship, we have not yet seen the damage to Intel's market share that is in the pipeline thanks to AMD and Apple, just the beginnings of it.