I get what you mean but the cost of getting this wrong far exceeds the cost of an accountant’s advice on this. See if you have a CPA in your network you can talk to or even contract one for a couple hundred bucks

IANAL but I don’t think failure to report 83(b) this early is the end of the world. You can submit it now. The company had no income or revenue. The IRS has a lot of other fish to fry.