You are correct -- The funds do not have to be returned to the same retirement account. The funds withdrawn from your 401k can be rolled over to a traditional IRA.
HOWEVER, since this was a "manual" rollover, and not an institution-to-institution rollover, the transfer has to be made within 60 days of the withdrawal to be considered a nontaxable event. [An exception to this is for those taking the RMD.]
If the deposit to the IRA took place after 60 days of the withdrawal, since this was originally a COVID-related withdrawal, we will have to wait until the IRS finalizes heir instructions related to disaster distributions.
