"please could you expound"

You brought up a bunch of mixed things. Did you use the link to read that info?

"TIR 20-9: Massachusetts Tax Implications of Selected Provisions of the Federal CARES Act"

The MA conformity is not complete. You have to read the instructions for each thing.

"Massachusetts gross income is federal gross income with certain modifications not relevant here.[12] Therefore, coronavirus-related distributions will be included in Massachusetts gross income at the same time and in the same amounts as they are included in federal gross income. The exemption from the additional 10% tax under Code § 72(t) has no practical Massachusetts tax impact. Although Massachusetts conforms to the Code as currently in effect with respect to section 72, there is no Massachusetts analog to the Code § 72(t) penalty."

Those are two different things you brought up.

You also mention amending 2020, 2021 and 2022: "If I just 'override it' then it wouldn't be correct, and I'd have to 'override' 2021 and possibly 2022, neither of which would have the Covid IRA distribution exclusion for penalty interest."

A penalty would only apply for the year of the Distribution, not along with spreading of the taxable income to report, anyway. Again, different provisions. Even if the penalty applied, the Feds don't spread a penalty. And the Feds allow for that three-year spread; the taxpayer can opt to include it all in the first year. MA will follow what is reported for Fed purposes, based on that link.

"If not, where can I see a list of dates when PTO will be updated to report this correctly?"

It might not be current, of course:

https://proconnect.intuit.com/tax-online/forms-finder/

Bookmark that.