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@Greta wrote:

Client needs to repay entire ACA subsidy because his 2022 income turned to be over limit. His monthly advance payment (column 3) total is $10,236.

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If he truly needed to repay it all, the repayment would be $10,236.

However, for 2021 through 2025, there is no longer a "cliff" at 401% resulting in full repayment.  If the taxpayer is above 401%, the credit is still based on a percentage of his Household Income.  So that is why the taxpayer isn't needing to repay the full $10,236.