I did. I’m semi-retired at 58, and need about $100K over the next few years. I planned on paying the 10% Penalty. Now, nope! $10K tax savings. Vetted with my CPA tax preparer.
P.s. it was dry cash cashed on before corona hit. I could see that freight train coming, and stepped aside.
There should be no penalties period. It is not as if social security will be solvent by the time you are eligible to collect!