You are misreading the situation.
If you remove the excess contribution plus earnings before April 15, you pay regular income tax on the earnings (the earnings are taxable on your 2024 return even if they are actually removed in 2025). You do not pay a 10% penalty for early withdrawal in this situation, and you avoid the penalty for excess contribution as well (since you removed it).
If you do not remove the excess contribution by the deadline, you will pay a 6% penalty for excess contribution this year and every future year that the excess remains in the account.
