I think this feels like a misunderstanding of what the PPP loans were designed to do. They were an economic incentive to keep people on payroll instead of a mass layoff or long term furlough. The correct business decision if you are no longer allowed to operate a business or you are no longer bringing in revenue to support the business you currently have is to do layoffs. If you have anticipation that the revenues will return to normal you can try a furlough. There's no economic incentive to keep people employed if all expenses including payroll suddenly eclipse the revenues of a business, and there's no incentive for a business owner to put personal wealth into their business if it has a great chance of never recovering.

The fact that the fixed expenses during this pandemic did not stop for corporations made the expense of payroll which provided significantly reduced revenue stand out. Even law offices and physicians have very high recurring expenses like insurance that they just can't stop and start on a dime and stay in business. It made no sense to keep people on the books until PPP gave a compelling reason to do so. It isn't about 'keeping a wealthy lifestyle' as much as 'keeping a functioning business' a lawyer or physician with no practice is just as much a drag on the economy as anyone else.