Gaudi 3 has PCIe 4.0 (vs. H100 PCIe 5.0, so 2x the bandwidth). Probably not a deal-breaker but it's strange for Intel (of all vendors) to lag behind in PCIe.
Good point, it's built on TSMC while Intel is pushing to become the #2 foundry. Probably it's because Gaudi was made by an Israeli company Intel acquired in 2019 (not an internal project). Who knows.