Thank you so much for this response Ernie!
You are correct, the move to Germany was permanent at the time (at least for the duration of my wife's 3 year contract).
I took a look at that publication and unfortunately Safe Harbor won't apply as I was not a California resident prior to the Germany move.
I should also clarify a couple other things. I do not plan to return to Germany. If my wife and I reconcile, I would be rejoining her in Australia after she starts a new contract there in the summer. Finally, I filed a "de-registration form" in Germany as of 11/30/2020 stating I was no longer living in Germany.
Cleary, my future plans are unknown, which is one of the reasons my status is unclear to me. However the de-registration form I filed in Germany could reasonably be interpreted as severing my residency in Germany, and therefore I would need to pay US taxes as a resident of the state I came to.
What do you think?
