Here are the parts for Rollovers and Account Depletion that I was recalling, from Rev Ruling 2002-62:

"Changes to account balance. Under all three methods, substantially equal
periodic payments are calculated with respect to an account balance as of the first
valuation date selected in paragraph (d) above. Thus, a modification to the series of
payments will occur if, after such date, there is (i) any addition to the account balance
other than gains or losses, (ii) any nontaxable transfer of a portion of the account
balance to another retirement plan, or (iii) a rollover by the taxpayer of the amount
received resulting in such amount not being taxable."

"03 Special rules. The special rules described below may be applicable.

(a) Complete depletion of assets. If, as a result of following an acceptable
method of determining substantially equal periodic payments, an individual’s assets in
an individual account plan or an IRA are exhausted, the individual will not be subject to
additional income tax under § 72(t)(1) as a result of not receiving substantially equal
periodic payments and the resulting cessation of payments will not be treated as a
modification of the series of payments."

I think the point being, you wanted to take money routinely that is being taxed. You don't get to change this at will by using a strategy such as Rollover, to get around your commitment.

If an Advisor directed this mistake, that falls under a forgiveness provision. Otherwise, you would first Roll, then set up the SEPP. Not the other way around.