Are employers who got their PPP loan on a later date better off than those who got it early?

My understanding is that

1. payroll expenses that would be eligible for PPP loan forgiveness must be incurred immediately within the next 8 weeks when PPP funds appeared in the employer’s bank account. Basically employer can’t decide at their own discretion when they start to use PPP funds. AND
2. employees can’t receive both unemployment benefits and salary (also when salary is subsidized with PPP funds) at the same time.

So, isn’t the winning strategy to postpone usage of PPP money for eligible payroll expenses when businesses are actually open and employees are not eligible for regular unemployment benefits that are paid by state anyway?