"I read the disasters and nothing was allowed in 2022 for COVID disaster"

Yes, I mentioned this.

"yet this man couldn't touch his SEP IRA until 2022 to pay back rent DUE in 2020."

Because of the two-year requirement? That isn't really a "vesting" requirement. Here are the SIMPLE IRA provisions:

https://www.irs.gov/retirement-plans/simple-ira-withdrawal-and-transfer-rules