TSMC's 40nm is the half node optical shrink as is 28 nm. They're taking the same approach for the next node and skipping straight to 20nm.
http://eetimes.com/news/latest/showArticle.jhtml?articleID=224400067
You couldn't have been more wrong. "Nodes" are just a way to focus foundries' investments.
A full-node implement reqiures new development tools, new litho-tools, new materials, etc. That's exactly what TSMC did with 40nm and 28nm. So it IS full node by all definition at least for 28nm. -- 32nm@TSMC was an optical shrink of 40nm it had no relationship with 28nm while it was planned.
Let's put it this way: would you call Phenom II a new uArch, just because it's released around the same time as Core i7 which has a considerably new uArch?
On the other hand most other foundries develop new tools at 32nm node then do an optical "shrink" with almost the same technology.