So since I've posted this, I've learned that my automatic transfers to my Roth IRA are applied to the current calendar year, meaning all $60 of my 2023 contributions are excess contributions. I would have had to make manual contributions before the 2022 Filing Deadline of April 18, 2023 to apply them to my 2022 contribution total.
This means I won't submit Form 1040x because I correctly reported $60 as my excess Roth IRA contributions. This answers questions 1 and 2 for me.
