No backside power delivery on TSMC yet, even at 2nm. It's supposed to come on TSMC's A16 node.

I think what you're seeing is the silicon layers visible from the back through the bulk substrate, and the metal layers on the front.

There is no backside anything here. This may be a photo of a thinned die; silicon is somewhat transparent so you can often see the die structures better from the back because it isn't blocked by the metal stack.

It will be a shame when backside power delivery makes that not work as well.