What's your question for us here?

I haven't encountered an S-Corp shareholder going to CoveredCA or the marketplace yet, but it does track that you'd be ineligible for PTC if the corp paid the premiums for the plan.

Separately, I do know that a QSEHRA or ICHRA makes you ineligible for PTC subsidies.  And QSEHRA or ICHRA reimbursements are taxable to S-Corp shareholders, so I only recommend them to sole props (unless they just want to offer them to EEs in lieu of insurance).