Retirement tax questions

So, it looks like you can't count current 401k contributions as repayment.  Understandable, since these are pre-tax contributions.  But, what about current Roth 401k contributions?  My wife left a job in 2020.  Instead of rolling over her 401k, she emptied the account as a CARES Act distribution.   She has been contributing to her new job's 401k traditional AND roth.  Can we count her 2021 Roth contributions as repayment on that CARES Act distribution?