What makes you think that NY won't tax the wages? If not for COVID, would the TP have worked in NY?

See link below:

https://www.twrblog.com/2020/10/bad-news-for-new-york-nonresident-telecommuters-new-york-issues-covi...

Because he neither lived in NY nor did he work in NY

@BobJTaxes Did you read @Accountant-Man link ? 

 , an employee whose principal office is in New York State but who is working outside of the state during the pandemic will generally remain subject to New York State income tax, and the employer should generally continue to withhold New York State tax from the employee’s compensation.