Rollover from ROTH IRA to ROTH solo 401k under CARES Act?

[Mike S.]

You can not rollover funds from a ROTH IRA to a ROTH solo 401k per the IRS rollover matrix.

Under the CARES Act you can take a $100k withdrawal/distribution without penalty from your IRA or QRP, and if you repay it into a retirement plan within 3 years, you won't pay tax on it. The repayment is re-characterized as rollover.

Can one takes a COVID related distribution from a ROTH IRA, and repays it into a ROTH solo 401k within the 3 years, creating a defacto backdoor ROTH IRA to ROTH 401k rollover?