The main point of my post was how it's not just raw transistor counts that matter. Backporting Ice Lake to 14nm to form Rocket Lake is exactly the sort of thing you're talking about here. That didn't work well. Building Lion Cove on Intel 7 would be even worse.
As I explained, they can't be truly node-agnostic, because a lot of the decisions at the microarchitecture level are tradeoffs to try and balance power, cost, and performance. Those are directly tied to what node it's being made on.
I think what Intel really meant is that they're using a standard backend toolchain, so they can take a design targeted at one of the IFS nodes and instead target it at a comparable TSMC node. Retargeting to a substantially different node isn't something these tools can simply paper over. It might technically work, but that doesn't mean it'll hit the requisite sweet spot on that node.
That's misleading, I think. Lunar Lake was
always targeted at TSMC N3B. The compute tile of Arrow Lake has the same cores. So, the decision to use N3B for Arrow Lake probably involved taking the work they did for Lunar Lake and just changing the core counts + layout, as well as adapting the ring bus to interface with their existing I/O tile from Meteor Lake (which they always planned to reuse).
I expect most of the work they did to fab Arrow Lake on Intel 20A just went into the trash.
Intel isn't dumb. If they could've simply used Intel 7, it would've been much more profitable for them. Trust they had good reasons for using a smaller node.
So, here's what Intel showed about perf/W scaling on Lion Cove (TSMC N3B) vs. Redwood Cove (Intel 4):
Redwood Cove has similar IPC to Raptor Cove, but presumably better power-efficiency, due to using the Intel 4 node.