I don’t quite understand your question. The example you include is for an Oregon resident who physically worked in California for six months.
California and other states tax residents who earn money inside the state. So Nolan reports $60,000 of CA income because he earned the money by commuting to (or temporarily living in) California.
In your case, your wife’s employer mistakenly withheld CA income tax. You are reporting $0 wages because none of the money was earned in California.
R&TC Section 17951 contains the provision requiring nonresidents to be taxed on all income from California sources. California source income includes payments for personal services performed in California.
Where the nonresident lives, the location where the contract for services is entered into, or the place of payment does not determine the source of income from personal services.
The location where the personal services are performed determines the source of income. Nonresidents must include in California gross income the gross payments for all services performed in California.
See Resident and Nonresident Withholding Guidelines
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