"Since there is no coronavirus relief for IRA distributions in 2021, I understand the only way my client can avoid the 10% early withdrawal tax on that distribution is satisfy one of the exceptions to that tax."

We seem to be circling two different issues.

"Of course they wouldn't be able to spread the distribution over three (3) years."

Yes, you can spread the reporting of a Disaster Distribution over three years.

No, there is no covid disaster in 2021.

Yes, there are quite a few exceptions to the Early Withdrawal penalty. These are not the same as Declared Disasters.

You simply need to use the 1099-R worksheet, and the tax return, and fill in what applies for this person. For instance, if your taxpayer is already over 59 1/2, you will not see an Early withdrawal penalty at all.