TSMC N2P ( Backside Power Delivery ) is 2026. So that is what OP meant by 2 years.
intel has consistently failed to deliver on their prior roadmaps and is currently behind tsmc in what they are shipping, so it requires a bit of magical thinking to believe that they will suddenly get a 2 year lead on tsmc.
intel is still not shipping 4, which is their first part to use euv. based on what they are shipping, they cant do it at volume yet. the idea that they are going to scale euv and then jump to gaafet and bspd in the next 18 months is kind of beyond belief.
when intel was failing to deliver 10nm (now called 7) in volume, they were saying the exact same thing, that 10nm was delayed but 7nm (now called 4) was on schedule (https://www.anandtech.com/show/15217/intels-manufacturing-ro...). back then intel 4 was scheduled for 2021. the magic leap didnt happen and it is 2 years late so really no reason to think that everything else wont get pushed back the same this time.
tsmc has already been shipping euv products in volume for years and they have a roadmap for introducing gaafet and bspd incrementally which looks a lot more realistic.
However, fabs get judged on what they ship, not what the promise. TSMC is shipping N3 in volume, and Intel 4 is still not shipping, and sounds like it will be a cut down limited volume release (https://www.tomshardware.com/news/intel-meteor-lake-cpus-for...) most likely because the yields are not there.
Based on prior delivery it is highly unlikely that Intel will ship meaningful volume on 20A before TSMC does on N2, but miracles happen.