TSMC surprised everyone when it announced that its 3 nm nodes will not use GAAFET transistors. Meanwhile, the Taiwanese foundries decided to speed up the release of the 2 nm nodes, which will finally adopt the GAAFET design. Still, the N2 nodes will only become operational by mid-2023, allowing Samsung to get the edge with its 3 nm GAAFET nodes by late 2021. Despite this advantage, TSMC is confident that Samsung will not get too many orders for the 3 nm node due to low yields.
https://www.notebookcheck.net/TSMC-to-implement-gate-all-around-GAAFET-transistors-on-the-2-nm-nodes-by-2023.494850.0.html