TSMC - but their goal is different from Intel's. Their goal is to make money as a foundry service accommodating many different kinds of product designs.
Their goal is also to stay in the race. It's an arms race much like the old US vrs the Soviet Union. TSMC must spend to stay in the race or Intel will gobble up the high margin customers and leave TSMC with the table scraps.
Add to that Intel's continual feedback from huge manufacturing volumes and copy exact means that the process development guys get far more information about what actually works.