Corrected too early - can QNEC be refunded/forfeited?

A company failed to process participants' after-tax elections during January 2024. Company corrected by depositing a 40% QNEC early in 2024. 

Then a handful of participants proceeded to max out their contributions, exceeding the 415(c) limit. (Basically, client let contributions continue in 2024 as if QNEC had never been made; it wasn't factored in when applying the 415(c) limit.)

Essentially, the participants would not have been owed anything if the company had waited to correct because those participants ultimately hit the 415(c) limit.

Is it appropriate to forfeit money out of the QNEC source, with the view that the correction was never required? Or do they have to fix the 415(c) limit issue by distributing the after-tax contributions?

(Side note: I always advise plan sponsors to wait until after the plan year has ended before making corrective contributions, just in case they aren't owed. However, they don't always ask.)