Well, my opinion is he already moved his Covid year. Take 2020 out for everyone and count how many years most have played. Basically he played in '19, 21, 22 & 23 and used up his eligibility.
Again, you are doing what the NCAA is trying to do. Only give ONE redshirt. Double-count 2020.
If a player takes a "regular" redshirt in 2019 and a "COVID" redshirt in 2020, he gets TWO redshirt years. So, no, if you just "take 2020 out for everyone", then he either loses (a) the "regular" redshirt year, or (b) the "COVID" redshirt year (since he qualified to take a redshirt in 2020 by only playing in 4 games).
So, he has NOT "already moved his COVID year".
2019 - does NOT qualify for a regular redshirt, due to playing in 5 games.
2020 - DOES qualify for a regular redshirt, due to playing in 4 games.
2021 - COULD qualify for a COVID redshirt year if the NCAA allows him to have both a regular redshirt year AND a COVID redshirt year LIKE EVERYONE ELSE.
2022 - does NOT qualify for a regular redshirt.
2023 - does NOT qualify for a regular redshrt.
Thus, if the NCAA grants Taulia exactly what EVERY OTHER PLAYER had, the chance to take a "regular" redshirt year AND a COVID redshirt year, then he would have used eligibility in 2019, 2022, and 2023.
But if the NCAA forces Taulia to collapse his "regular" redshirt AND his COVID redshirt into the same year (2020), then his eligibility has been exhausted.
No matter how much we want to cry about 2019. He played in 5 games.