Yes, the only time you need to report the 1099-Q is if the amount of the distribution is less than the total qualified education expenses so that you might be eligible to still receive the education credit or when the distribution is in excess of the amount of qualified education expenses.
Yes, the fact that you paid for Spring 2022 tuition from 529 in 2021, but does not show up on the 1098-T, the IRS should not give me grief. I recommend that you keep the proof of payment in December 2021 with your tax papers in the event the IRS sends a letter you can prove the total of your payments for 2021.
