It is not in conflict. As @AmeliesUncle points out, this only refers to when the FEIE has been exceeded, or maxed out.
Once you have used all of the available FEIE, and you have "excess income" the you have "taxable compensation" that can be used for the foreign tax credit, or for consideration for Roth IRA or Traditional IRA contributions.
You would need to have income in excess of the exclusion amount ($105,900 for 2020) in order to contribute to a Roth IRA and only the amount above the $105,900 would be eligible to be considered for the contribution OR you would need to revoke (or elect not to take, if this is your first year with foreign earned income) the exclusion and include the foreign income as taxable compensation.
If you do this, you can take a credit for foreign taxes paid instead and this allows you to make IRA contributions and receive refundable child tax credits (if you have qualifying children). However, if you have been taking the exclusion and revoke it, you can't switch back for 5 years without special permission from the IRS (which is not easily obtained.)
You will not find an easy reference in a publication that states what you are looking for, but it is not allowed to take a partial exclusion with the FEIE. You must have taxable compensation by either having compensation that exceeds the FEIE, or by electing to not use the FEIE or revoking the election.
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