Yes, as fanfare stated you can ignore the 2022 Form 1099-R with code P since you already included it on your 2021 return. Only include the 2022 Form 1099-R with code 8 on your 2022 tax return.
Pub 525 states "If the distribution was for a 2021 excess deferral, your Form 1099-R should have code P in box 7. If you didn't add the excess deferral amount to your wages on your 2021 tax return, you must file an amended return on Form 1040-X." You already added it to your wages on your 2021 return therefore you can ignore it. The IRS can tell that you reported it on your 2021 return when they look at your Form 1040.
@Cooldudude20
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