I like you have struggled trying to find clear answers and get frustrated that non-techinical people such as Paychex are offering services trying to gain clients and fees without making sure client qualifies.

I have been asked to review this as well.

First thing I see is that they cannot take credit for wages that were used to satisfy PPP loan forgiveness.

This is different than originally stated.  Originally they couldn't take the credit if they received PPP loan.

My starting point is going to be to look at wages and what was used to satisfy the PPP loan forgiveness.

Then go from there if anything is left.

With my clients the majority of expenses used to satisfy forgiveness were payroll.  So it is possible there is little left to apply towards this credit.

Good Luck and share if you are able to figure something else out.