Some info on TSMC and semiconductor design, production, and delivery, as it seems there is VAST misinformation here.
1- A third party such as Nvidia, AMD, etc, put forth a design, which is then heavily cooperatively developed for the process node that is available for the delivery of final product. This process often requires a number of 'respins', where errata and optimization efforts refine the final product.
2- Upon reaching final or near-final, samples are cut and sent to unit manufacturing lines so they can place in PCB, validate thermals, power delivery, firmware, bus and memory interface design and behavior, etc. Ideally when this goes well, the first bulk orders are placed with TSMC, going from a reservation to a negotiated price for delivery of X products per contract. Yields are ALREADY in the equation at this point, and are the responsibility of TSMC to deliver based on the preliminary qualification sample run and 'risk' production statistics.
3- TSMC runs the fabrication processes for bulk, in this case 300mm 7nm, resulting in X number of dies per wafer before final yields reduce to available dies that pass. It is at TSMC during the production phase that dies are tested, cut, etched, and depending on the contract, packaged accordingly (from nearly bare, as in the case with AMD's Ryzen chiplets, to availability of nearly complete BGA packaged or capped processors ready to mount).
In the case of Sony and Microsoft, they are receiving working individual SoCs, already cut, etched, and validated by TSMC. It would be horrifically nonsensical and inefficient to ship 300mm wafers to Sony and MS manufacturing partners just to have to be tested, cut, and packaged after the fact. That's absurdly stupid to even consider, especially given TSMC's expertise in dealing with their own leading edge node production and engineering end-to-end. It would be like shipping random boxes of untested, incomplete transmissions from supplier to BMW or Ford rather than final and validated ones ready to install, and also cause chaos and lawsuits related to contract and cost.