I'm going to bow out of this conversation except to say:
Option 2 violates the regulations. The regulations say that if an RMD is required, the first money to come out of the account is the RMD. That means the first transaction is a "failed rollover" and the money is taxable etc.
If you don't like the law, you need to get Congress to change it. If you think the regulations interpret the law incorrectly, you can sue the IRS, or pay a minimum of $10,000 for a private letter ruling.
As a practical matter, you are correct that everything that happens in a single tax year is reported at the same time, and it would be difficult for the IRS to catch you performing option 2. And even if they catch you, the examiner might recognize your argument and use their discretion to overlook it.
