The $33K recontribution before 4/15/21 would reduce the $33K ratable portion that would otherwise be included for 2020, so if this is the only amount that is recontributed, the taxpayer will include the following amounts in each of the years: -0- for 2020, $33K for 2021, and $33K for 2022.
The following page at IRS.gov is the Q&A clarifications for retirement contributions taken under the CARES Act: https://www.irs.gov/newsroom/coronavirus-related-relief-for-retirement-plans-and-iras-questions-and-answers . Items #6 & 7 covers only the most basic example of recontributions and refers readers to additional examples given in Notice 2005-92 for similar distributions that were allowed to help victims of Hurricane Katrina.
Notice 2005-92 has the additional examples starting on page 12 in Section 4, specifically Items D through F and is found at the link below. The case you provided above matches the fact pattern in Item E, example #1.
https://www.irs.gov/pub/irs-drop/n-05-92.pdf