"Excess in 2021 means 6% excise tax on the disallowed contribution for each year it remains in the account. That means 2021 and 2022.

There is tax on the attributable earnings."

So you are saying to file 5329 for 2021 and to file 5329 for 2022 and pay 6% that way. Likely 5329 can be filed as stand alone. Seems, no amendment of the entire return is needed. 

I am confused about the earnings though. Another tax professional is insisting that, "earnings stay in the account and are not reported." This makes no sense to me. Aren't you supposed to withdraw the earnings as well since they are attributable to ineligible contributions or you will be keep paying penalties on that as well each year it stays in the account? And also if you do withdraw, then it must be reported as taxable income, right?