I have multiple friends who received second draw PPP loans for their businesses in summer 2021 under the current administration. They received a significant per

I have multiple friends who received second draw PPP loans for their businesses in summer 2021 under the current administration. They received a significant percentage of their 2019 revenue in a full distribution to spend on payroll and some other expenses despite the fact that their monthly revenue at the time of distribution had rebounded. They were able to bank current revenues because current costs were covered by the loan, which will ultimately be forgiven. It didn't make any sense. I don't blame them for taking advantage of it though.