The 1099-NEC should only reflect what you actually were paid in the calendar year. If they overpaid you in 2021 and underpaid you in 2022, that's what the 1099-NEC should show. That's the law and regulations. It's not an option for them to fiddle around that way.
If they issue an incorrect 1099-NEC, you are not obligated to report it as income. There are a couple of ways you could adjust your tax return and only pay tax on money you actually received, although you might get a letter from the IRS asking for an explanation, so save all your proof for at least 3 years (including emails about this issue.)
Another solution, although this is not in accordance with the law, would be to issue a corrected 1099-NEC showing what they claim they should have paid you, to offset the 2022 1099-NEC that shows what they think they should have paid you. You could then file an amended 2021 return to reduce your reported income and claim a refund of extra tax, that would offset the extra tax you pay on the over-reported 2022 income. But as I said, that's wrong per the laws and regulations.
I would insist on a correct 1099-NEC showing what you were actually paid in 2022.
