So, it got rejected again with all the above steps.  However, I found the solution to the rejected submissions.

The solution that actually successfully transmitted and had the federal and state tax returns accepted were by deleting the Form 5471 tab completely from the input section within the tax return section. In below screenshot, you should not complete the Form 5471 at all and all the previous solution I mentioned above should not be actioned.

You should go to the e-File Attachment section and only attach the 2022 Form 5471 but do not link the e-file attachment to the Form 5471 drop down.  This is what caused the errors when e-filing.  Then, you will need to print out the return to PDF and you will need to check that the 2022 Form 5471 document is showing as an attachment to the federal and state tax return as a document that will be e-filed when transmitted.