HSA Contribution Correction Post Transfer

I am looking for some guidance on the following scenario please.

1. In January 2023 an HSA account holder intended to contribute x amount toward the 2022 tax year. Howeever, in error, he contributed the funds toward the 2023 tax year. In February 2023 all funds are transferred to a new HSA trustee in a trustee-to-trustee transfer. In March the account holder realizes the error and requests to have the January contribution recoded as a 2022 contribution. What obligation does the new trustee have to make this correction? How will this correction affect the trustee's 5498-SA filing?

My position would be the current HSA custodian had no obligation to accommodate the request because it related to contributions with a prior custodian.  It would have been nice if they could have tried to make something work--but, as you point out, they would still likely have had 5498-SA issues that would be difficult to address.

In any case, it's all irrelevant at this point because the 4/15 deadline to allocate the contribution to the prior year has long since passed.

If it were my HSA, I would file/amend my 2022 taxes with the deduction for 2022 and treat the "2023" instruction as a scrivener's error.

Thank you both!