I just went back and re-read a related thread on this topic from 2020 (2019 tax year).  So what I think is that not every college/university is actually gong to fill these out correctly.  What I think is that this particular 1098T from this particular client is incorrect (based on her records, school billing, etc).  What I think is that each 1098T needs to be looked at carefully and each client presenting one needs to be asked about it.