I would treat the earnings as having been reported and taxed in tax year 2021. Do not report them in 2022. As you know, the HSA becomes a funny sort of IRA when you turn 65, in that you can withdraw random amounts for any purpose, and like an IRA, would pay income tax on the distribution.
Just as "earnings" in an IRA are not taxed until they are withdrawn, treat these HSA excess earnings the same way - when you withdrew them, you added them to income and paid tax on them.
Be sure to document what you did and why and save it in your tax files in case anyone ever asks.
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