Deductions & credits

That doesn't make any sense to me and seems inconsistent with the way the IRS handles similar situations.  For example, I do part time consulting and still contribute to my IRA.  The IRS allows me to make contributions to my 2021 IRA through April 18, 2022.  Why wouldn't a withdrawal of excess contributions made before April 18, 2022 then show as as credit (line 14b) to my 2021 distribution on line 14a?

Also, I just redid Form 8889 in TT and if line 14b is blank then TT says I have a penalty of $230 for 2021.