It’s not hypocritical. The owner of the restaurant used the money because NO MONEY was coming in. He/she was forced to close his business. PPE was supposed to be used to continue to pay bills and pay employees. Is business still getting the PPE?No you don't. Nobody is claiming correlation. You're pretending that you don't see the hypocrisy.
Now, extended unemployment is for people who had no job prospects because of the pandemic. They had no money coming in. That is no longer the case, plenty of jobs available, most paying more than pre-pandemic levels. No need for extended unemployment. Owner is making that argument.