"Not the question! But good try!"

Then what is the question, specifically? You asked: "Is there some exemption I'm not aware of?"

I recommend you don't refer to any other tax year filing or other taxpayer filings, until you determine what applies to your taxpayer this time, specifically. That's really all that applies, each and every year. That will also help determine, if the facts and circumstances have not changed, if your taxpayer's previous year(s) filings are wrong and should be amended. Because that seems to be part of what you are trying to resolve: "The previous CPA took the FEIE on their 2022 tax returns - although the client did not pay taxes in the foreign country of residence. My understanding is that in order to take the FEIE you must report and pay taxes to the foreign country where you reside."