I don't know what is meant by "opinion."

I was responding to this: "This is from the SBA website, which isn't clear on whether this was part of the CARES Act, or authorized elsewhere."

So, that got answered by the link to, "tax Issues Relating to the Payments Made on Behalf of Borrowers under Section 1112 of the CARES Act"

And for this part: "Still, since there is some question about whether PPP loan forgiveness is taxable, I wouldn't rush to count this (the principal part of the payments) as income."

It directs the reporting agent to use this detail, "must be reported as income to the Borrower, including the principal, interest and any fees that were included in the Section 1112 payments. This total amount should be included in Box 3 of Form 1099-MISC."

This was issued "Small Business Administration (SBA) sent this bulletin at 12/09/2020 07:01 AM EST" to lenders and is the directive from the SBA regarding these payments, for 1099-Misc as well as 1098 reporting.

I don't see any "opinion." Until someone passes some sort of law that binds SBA, I see their instructions in those links, clarifying what has been posted here.