Taking a position that is inconsistent with foreign earned income exclusion would constitute a revocation.  Generally, the IRS views these as abuses of the tax benefit and these normally entail gaming the system for larger tax benefits.

Since your client has only an income that would be fully eradicated by the standard deduction and standard deduction does not interact with foreign earned income exclusion, that shouldn't be deemed a revocation.

If your client doesn't have a filing requirement but yet insists on filing a return, it's not clear why he wouldn't want to include a F.2555.