Two primary arguments.
1. 2019 should count as a redshirt year. He played in five games, but really only had stats in three. Two games involved...going into the game...and basically doing nothing. In the past, when I've heard this argument, the claim was "the school ****ed up and miscounted the games". Not sure what the claim is here. Now, if Saban supports the "we miscounted" argument, maybe Taulia wins. If not, I'm not hopeful for this argument, as it is one of the very few brightline NCAA rules that hasn't been challenged in court. If the NCAA just lets "five games" guys have redshirts, where does it end? This is not an "interpretation" rule. Could be a "made a mistake rule". Will be interested to find out the arguments made.
2. 2020, while an "everyone gets a free COVID redshirt rule", could involve applying the COVID redshirt to another year, and letting a kid take a "regular redshirt". The arguments "in favor" are that if a true freshman who WOULD HAVE redshirted anyhow could "lose" the redshirt forever if the NCAA doesn't allow the COVID redshirt to be "portable" to other years. The arguments "against" include general arguments ("hey, man, we gave EVERYONE the same benefit") to the specific ("yes, he only played in 4 games, but Maryland ONLY PLAYED FOUR GAMES, plus a bowl game"). The "intent" of the COVID year free redshirt was so that OTHERWISE healthy players wouldn't opt out for COVID fears, and Taulia played in 4 out of 5 games and only "technically" qualifies for redshirt under numerical rules that presume a 12 game season. BUT, if he wanted to redshirt in 2020 (it was ONLY his second year, so he could have pulled a Jacurri), he should be allowed to, without having it stolen from him.
Gonna be interesting to see which argument works. I think #2 is the stronger argument, but we shall see.