While I don't think it will necessarily protect against it, claiming the Safe Harbor gives a 'maybe' out. As you pointed out, the Safe Harbor specifically says it is strictly for purposes of QBI, and is not binding for other purposes.
In other words, claiming QBI without the Safe Harbor is stating it *IS* a 162 business, which unarguably requires 1099s. Claiming QBI with the Safe Harbor is stating it a Trade or Business for QBI purposes, but MIGHT POSSIBLY not be a Trade or Business for other purposes (although I would hesitate to take that stand).
