No, it should not. Absent some other information, the fact that the escrow was released in 2022 implies that there may have been certain conditions imposed on its release. Using the "receipt of income" as the relevant date as to when income should be reported, then the fact that you received the additional $1 per share in 2022 further supports the idea that reporting it on your tax return for 2022 is the preferred option.
@asdfqwer
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