Ok, thank you, all very good information and helpful.   But in the end, the answer to the question 'do you have a specific cite regarding whether this is subject to self employment tax' appears to be 'no, I don't have one, I can't provide that'

Which is fine, things are developing fast and they're weird.   I mean for instance if someone asked you if the expenses you pay with a tax free PPP grant are deductible, this process of linking to general guidance would lead to the wrong answer.  And if a grant is for capital replacement, it is not subject to self employment tax despite all the links you've sent.  And the most specific cites you sent related to corporations in which S/E tax is moot. So again, we're at the point where you've provided a lot of high quality bases for inference, but no specific cite regarding the S/E question specifically.  Probably it doesn't exist and we have to infer.   

I think you did a good job, it's just sometimes one must be brave and admit he can't find the answer.  There's a lot of uncertainty in life.