QTP TO ROTH

I have been reading some of the comments on QTP to Roths, someone said these are considered rollovers and rollovers are unlimited, but from what I have read the QTP to Roth is considered a contribution and not a rollover, so that would limit it to $7,000 in 2024?

Client rolled over $111,000+ to the roth in january 2024, so the 5498 won't be out until may 2025.