TSMC has the best / real numbers, we discussed them a few days back.
What discussion was this precisely? Because the only one I recall had TSMC in the same boat as Intel with respect to SRAM size scaling and behind in terms of transistor performance.
You can find the majority of the interesting information on this lovely chart from Real Word Technologies (I keep hoping they'll have an updated version at some point) -
http://www.realworldtech.com/iedm-2010/7/ The SRAM cell sizes can easily be found elsewhere, but the Idsat per Ioff numbers for both NMOS and PMOS transistors are annoying to find otherwise. Note that Intel's transistors consistently out-perform those of TSMC - comparing the 45nm nodes against one another and Intel's 32nm versus TSMC's 28nm Intel has a 10-20% lead in NMOS drive current and 40% in PMOS. It's an important distinction seeing as how such would mean that designs using TSMC's process would need to use larger than minimum size transistors in order to match Intel's performance.
As for SRAM cell size scaling, if we go all the way back to the 90nm node they're reasonably comparable - 1.0um^2 for Intel and 0.99um^2 for TSMC. Then it's simple algebra to determine the process 'size' of one node relative to another based on SRAM cell sizes (note that when I state relative to another process node I'm treating that node as if it actually was exactly the designated size since that's the standard industry practice.)
Intel
90 - 1.0
65 - .57 - 68nm relative to 90
45 - .346 - 51nm relative to 65, 53nm relative to 90
32 - .171 - 32nm relative to 45, 36nm relative to 65, 37nm relative to 90
22 - .092 - 23nm relative to 32, 23nm relative to 45, 26nm relative to 65, 27nm relative to 90
TSMC
90 - .99
65 - .499 - 64nm relative to 90
45 - .296 - 50nm relative to 65, 49nm relative to 90
40 - .242 - 41nm relative to 45, 45nm relative to 65, 44nm relative to 90
28 - .130 - 29nm relative to 40, 30nm relative to 45, 33nm relative to 65, 33nm relative to 90
20 - .081 - 22nm relative to 28, 23nm relative to 40, 24nm relative to 45, 26nm relative to 65, 26nm relative to 90
That broader picture tells an interesting story. Namely that TSMC definitely scaled better on the 65nm and 45nm processes than Intel, but since then they've been slipping. To the point where Intel's 22nm and TSMC's 20nm are basically back on the same scale. Combine that with the fact that TSMC's transistor performance is inferior and how exactly do they have the "best / real numbers"?