"The question here is that Lacerte is not splitting the unemployment between the two spouses in a community property state. Then, of course, the 2nd question is does the 10,200 get split between the two."

If you are trying to take advantage of the $10,200 exclusion per person who got the UI paid to them, and got reported on a 1099-G in their name, I think you'll have a hard time standing behind what would be an arbitrary split, based on being in a community property State, when it's the Feds that have the provision for the exemption per payee. Not per Spousal Split.