This reads a bit confusingly.  Some of this seems backwards and/or wrong. Let's review a few things:

"1) If EE $30k went to the traditional 401k can the ER $30k portion be placed in the ROTH?"

A 401(k) plan can include Roth 401(k). Not Roth IRA. The employer establishes the plan and how the match will be applied. You stated:

"and Roth IRAs."

401(k) employment retirement plan funds don't go into IRA accounts (that would fall under a SIMPLE IRA plan or SEP/IRA). You don't put $30k or $60k into your Roth IRA as contribution. You can do conversion/rollover from employer plan to personal IRA, if the plan has this provision.

"This is after her EE was processed as pre-tax contributions."

As Roth? For anything Roth, it is post-tax. That's the point. So, it's not really processed. It seems it was treated the same as Roth IRA?

"So was wondering how the ER contribution should be handled."

Either taxed, if going to Roth, or pre-taxed, if going to 401(k) (which is tax deferred until distribution). Roth means not taxable when distributions are taken, if all conditions are met.

From: https://www.ebglaw.com/insights/publications/secure-act-2-0-what-401k-plan-sponsors-need-to-know

"Historically, all employer contributions to 401(k) plans have been pre-tax contributions, with participants not taxed on such contributions and related earnings until distribution. Under SECURE Act 2.0, employers may permit employees to elect that employer matching and non-elective contributions be made as Roth contributions. Roth employer contributions are taxable to the employee at the time they are made, and such contributions and their related earnings are not taxed upon distribution. Participants must be 100 percent vested in employer Roth contributions at the time they are contributed to the plan."

Is her brother a professional or an "investment advisor" or just trying to be helpful? Who is allowing him to take "draws" (which an S Corp doesn't even provide for)?