Yes, with respect to any rollover from a 401(k), a Roth IRA is an eligible retirement plan. 3.02(2)(c) applies only when the account into which the deposit is made was thought to be an account eligible to receive the rollover but actually was not, so in this case Rev Proc 2016-47 does not apply because a permissible rollover was completed.
Prior to 2018 you had the option to recharacterize a rollover from a 401(k) to a Roth IRA to be a rollover to a traditional IRA instead. The Tax Cuts and Jobs Act of 2017 permanently eliminated such recharacterizations, so you are stuck with paying the tax. If you have a long time horizon before needing to take money from the Roth IRA, the benefit of long-term tax-free growth of this money in the Roth IRA will likely outweigh the short term benefit of tax deferral had it been rolled over to a traditional IRA since the money rolled over to the traditional IRA and the earnings thereon would eventually be entirely taxable.
No part of the amount rolled over from a Roth account in a 401(k) to a Roth IRA is taxable. Done as a direct rollover, on Form 1099-R this would be reported with code H in box 7 and a taxable amount of $0 in box 2a.
Employer contributions to a 401(k) are made to the traditional account in the 401(k), not to the Roth account. Generally, all of the money in the traditional account is pretax money, particularly the employer contributions and the earnings thereon, so, assuming that it's all pretax, any amount rolled over to a Roth IRA from the traditional account in the 401(k) is irrevocably taxable. Done as a direct rollover, on Form 1099-R this would be reported with code G in box 7 and the taxable amount in box 2a would be the same as the gross amount in box 1. (If any portion was after tax, this portion would be shown in box 5 and the amount in box 2a would be reduced accordingly.)
