Your husband's age on his birthday in 2023, the Uniform Lifetime table and the 12/31/2022 balance is used to determine his 2023 RMD whether it's for the IRA or the 401(k).
If they told you that no 2023 RMD for the 401(k) was required, either the 401(k) RMD was already paid or your husband was still working for the company at the end of 2022, meaning that he died before his required beginning date for RMDs.
Assuming that what they told you was accurate, the fact that they told you that you would be subject to an RMD for 2024 implies that the spousal 401(k) is an inherited account subject to annual beneficiary RMDs using the Single Life Expectance table. It seems to me that it would make sense to do a direct rollover from the spousal 401(k) to your IRA (or another IRA) to delay RMDs until the year you reach age 73 (2025?) and your RMDs then will be lower using the Uniform Lifetime table. It's rare that it would make sense for a spouse beneficiary over age 59½ to maintain a qualified retirement account as inherited.
If the 401(k) includes investments in company stock, there might be the possibility of NUA treatment that could result in the appreciation in the stock being taxed at capital-gains rates rather than as ordinary income. You might ask the plan about the stock's cost basis if NUA treatment is a possibility. (I don't know if the plan treated the movement to the spousal 401(k) as a nonreportable transaction or as a rollover. If it was a rollover, I expect that that that would disqualify the use of NUA treatment. Ask the plan if you will be receiving a Form 1099-R for the movement of the funds to the spousal IRA.)
