This is very confusing: "or PPP funds can not be used against non qualifying wages"

Are you filing in a tax return or an application for forgiveness?

When you apply for the funds, you are applying to use the funds against qualifying expense. You don't show you used it for other things. The concept would be that the PPP was used as applied for, which might have released the burden on other funds that were used for non-qualifying needs. For instance, if you ended up having to lay off everyone, anyway, this is the money that was supposed to be used to support their wages. If you never paid out any wages or other qualifying costs, you likely didn't meet the requirements for the funds to be forgiven.