"disagree with the inclusion of federal and state withholding and employee FICA for the loan forgiveness period."
With the exception of Employer's Share of taxes, this part is already in Gross Payroll. The employer is not responsible for employee withholding or employee share of FICA; they "do the banking" by sending on the funds, but that is not the employer's expense.
The expenses are not deductible when the amounts forgiven are not income, according to the link I put here:
Which is a moving target at the moment.
There are at least three provisions: The deferral of Employer/Employee tax payments as 50% 221 and 50% 2020; the retention credit which is accomplished by keeping the funds and/or using Form 7200; the Paycheck Protection Loans. Oh, and the Sick/FMLA provision.
"Level Up" is a gaming function, not a real life function.