"nRF54L Series features a new hardware architecture fabricated using TSMC’s 22ULL (22 nm) process technology ... nRF54H Series is fabricated using the GlobalFoundries 22FDX (22 nm) process"

https://www.nordicsemi.com/Nordic-news/2023/10/Nordic-announces-nRF54L-Series-expanding-industrys-most-efficient-Bluetooth-LE-portfolio