"and he had excess Roth IRA contributions of $5,150.22 "

Even after adding in the consideration for the catch up of the additional $7,500? Total = $30,000 limit.

There is no tax benefit for Roth 401(k); it would not be on the W2, anyway. The excess, if removed before the filing deadline April 15, is moot for 2023 (timely). The 2024 1099-R will be coded for the prior year.

The earnings are taxable in the year distributed.