Previous macrumors articles indicated that 4nm would be used for the A16 chip in iPhone 14. I’m glad this article sort of corrects that.
What seems most likely: 5nm enhanced for upcoming iPhone. Maybe 4nm (which is really just a minor update to 5nm since you can use the same design) for upcoming macs late 2021/early 2022. And 3nm for iPhone 14 in late 2022. The iPhone 14 will not be using 4nm unless something goes horribly wrong.
While it’s possible you can use the same design, I haven’t seen any evidence of that? If the metal layer thicknesses are different, or the doping of the semiconductor is different, you would have to change your design. Is there some information out there about the 4nm process?