Retirement tax questions

I totally agree about how IRS makes taxpayers filing easier :(

But does not your point that Roth conversion if "it is all taxable then the taxable amount goes on 4b and nothing on 4a" contradicts what 1040 says in exception 2 (enter the total distribution "on line 4a" and see Form 8606 and its instructions to figure the amount to enter on line 4b.")?