Re: 7nm is 14 Silicon atoms wide.
The process nodes have not been about the geometries for a while now, it is probably better treated as a marketing term to represent a new foundry process with certain characteristics.
Reference: Work for a company that is a TSMC customer at these new nodes.
https://en.wikichip.org/wiki/technology_node
There are some difference in the way Intel defines a specific node, perhaps to stay true to Moore they do it the hard way? I'm not sure.
Ultimately if Intel's 7nm can match/beat AMD 5nm in performance and power at the same manufacturing costs, does it really matter, beyond bragging rights?