Can one file Form 7202 if they received PPP?
And if they can, does it make a difference if they made overall more money in 2020?
Also is Form 7202 an audit risk?
Yes, but you need to make sure the dates and compensation taken into account don't overlap with compensation used in PPP forgiveness.
No, it does not make a difference.
No, everyone and their mother is filing it for 2020 (and probably 2021).