Perhaps, but bringing up a fab production line is (massiveley) expensive. It could just as easily be a business decision to outsource the GPU production to TSMC

Perhaps, but bringing up a fab production line is (massiveley) expensive. It could just as easily be a business decision to outsource the GPU production to TSMC for the time being, or indefinitely, depending on anticipated volumes. I'm looking for more than assumptions and inference based on public information. Sure, Intel might not have the capability to build at 5nm even if they wanted to, but a lack of public evidence that they are building at that node does not mean they can't.