[shookness]

While you are correct that it is Intel trying to catch TSMC, you are wrong about the origin of backside power delivery. The idea originated at Intel sometime ago, but it would be very ironic if TSMC implements it before Intel...

[sct202]

Intel is not the inventor of backside power, they are the first planning to commercialize it. It's similar to finfets and GAA where Intel or Samsung may be first to commercialize an implementation of those technologies, but the actual conceptual origin and first demonstrations are at universities or research consortiums like IMEC. Example Imec demonstrating backside power in 2019 https://spectrum.ieee.org/buried-power-lines-make-memory-fas... far before powerVia was announced.

[langsoul-com]

Intel has been out of the game for so long. Their deadlines are just PR speak, in reality, they'd definitely run into Road blocks.

Not saying TSMC won't, but they have so much more experience in the cutting edge.