Are you also including the Form 8606 in your considerations?

https://www.irs.gov/instructions/i8606

Excerpt: "Return of IRA Contributions

If, in 2022, you made traditional IRA contributions or Roth IRA contributions for 2022 and you had those contributions returned to you with any related earnings (or minus any loss) by the due date (including extensions) of your 2022 tax return, the returned contributions are treated as if they were never contributed. Don’t report the contribution or distribution on Form 8606 or take a deduction for the contribution. However, you must include the amount of the distribution of the returned contributions you made in 2022 and any related earnings on your 2022 Form 1040, 1040-SR, or 1040-NR, line 4a. Also include the related earnings on your 2022 Form 1040, 1040-SR, or 1040-NR, line 4b. Attach a statement explaining the distribution. Also, if you were under age 59½ at the time of a distribution with related earnings, you are generally subject to the additional 10% tax on early distributions (see Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts, and its instructions).

...

If you made a contribution for 2021 and you had it returned to you in 2022 as described above, don’t report the distribution on your 2022 tax return. Instead, report it on your 2021 original or amended return in the manner described above."

"I am confused about the earnings though. Another tax professional is insisting that, "earnings stay in the account and are not reported.""

There are three considerations: penalties, for things done wrong (10% if early distribution); taxable as income, for things you don't get for free; and 6% excise tax, which is like a punitive tax or penalty for continuing to do something that isn't allowed. Each year is subject to whatever applies. You don't keep paying penalties but you do keep paying excise tax, for instance.

In the retirement and investment strategy world, there are some people that explain how they use their Roth as "emergency savings" where they cover removing your own contributions that qualify to be penalty free. They also propose a strategy that leaves earnings in, because the market does so well, and the offsets a 6% excise tax as a deferred income tax strategy during a period of high growth. Obviously, that isn't going well for these people, right now.

Are you reading the links I provided, where you see how to compute what the earnings are that also would be removed? That's why I provide articles like these. Even the brokerage firms (Wells Fargo, etc) have these articles for reference, for the consumer to be able to follow along and fix their errors.