This is a real mess of errors upon errors upon errors. For what it's worth, Vanguard did not do you any favors by allowing any of the original distribution to be deposited back into the Roth IRA.
As Vanguard ultimately indicated, a return of contribution is irrevocable, so depositing those shares back into the Roth IRA as a rollover was not permitted. If done before April 15, 2025, you could have made a new cash contribution of $1,901.81, but it's too late to do that now.
Since the amount requested to be returned an the share value distributed are essentially the same (the difference rounds to zero), apparently Vanguard will be reporting no taxable investment investment gain in box 2a of the Form 1099-R that reports the return of the $1901.81 contribution.
I can only guess at how Vanguard will report the second distribution. Because the deposit constituted an impermissible non-cash contribution, they probably should have distributed the exact same shares. However, that would have resulted in a reporting problem for them since they would almost certainly have to treat the deposit as having been made in cash and a subsequent purchase of those shares. If they did that, they would have to calculate the attributable net income and distribute an adjusted amount. A better approach by Vanguard might have been to treat the deposit as a bookkeeping error and just taking the exact same shares back out of the Roth IRA, treating them as never having been deposited.
