Let me try it this way:

The 3-year carryover from a 2020 covid-related distribution will be reported on Form 8915-F, which hasn't appeared in an update, yet.

The penalty waiver for first time home buyer for early withdrawal is Form 5329.

https://www.investopedia.com/articles/personal-finance/110415/can-you-use-your-ira-buy-house.asp

You can use your covid money for anything you want, but that doesn't change the distribution rule it fell under. Spending it on a home has nothing to do with tax reporting for the three-year rule. And, the disaster provision for a home in 2021 has nothing to do with disaster provisions in 2020. I don't really know where buying a home fits into this discussion.

Hope that helps.