Correct me if I’m wrong, but if 2020 happened, then Eireman, Kemerer, and Marinelli wouldn’t have been there for 2021, because there would not have been a Covid year, right?
So Iowa gets credit for 1 of the years but clearly not both.
You're wrong about this. 2021 was the free year, not 2020, so if 2020 happened and 2021 wasn't a free year, then we wouldn't have gotten to see Eireman, Kemerer, Marinelli, and DeSanto all flame out one more time in 2022. That's the difference.
Of course, the undisputed all-time biggest loser of the 2020 cancellation and 2021 free year is Spencer. If there is no pandemic at all, Spencer wins in 2020, then wins his 4th in 2021, and his final act as a collegiate wrestler would have been the "excuses are for wusses" interview, which would have been after his
fourth title, not his third, and then he would have left his shoes on the mat and turned to the Olympics. Instead, 2020 never happened, he won his third with no ACLs in 2021, but instead of getting the surgery he desperately needed, he tried to gut it out to extend the dynasty by a year, couldn't go in 2022 and got the surgery a year too late, and then of course 2023 ended not with a 4th title, but with him counting lights as his mother smashed her glasses.
EDIT: It all may have cost him at least one shot at the Olympics as well, if the trials had gone on as planned in 2020, Spencer would have had at least one ACL and would have been the favorite. By the time the postponed Olympic trials happened, he was too injured to compete. At least he still has a chance to rectify that one.