The loans are funneled through employers (even churches) to pay employee salaries. Doesn't matter who paid taxes. Even church employees pay taxes. Without these loans, the unemployment offices would have collapsed, with the unemployment rates double or triple what we already experienced.
I am well aware of the value of the PPP. I own a restaurant in CA that would have cratered without them. We were able to retain some of our staff, and keep the lights on. Churches are exempt from property and revenue taxes, and many employees from Social Security. Many are nothing but a highly profitable grifting operation.