Two things:
First, I do not see a dilemma in Matthew.
Second, Interestingly, I was just listening to Hebrews on my 90 minute morning commute the day before yesterday. I actually ended up listening to chapter 4 several times because the “sabbath” rest is a “hot topic” for me, as I have debated this with SDA people quite a bit.
And I agree on the Moses Parallel. This can get into the weeds in a hurry, but let me say that I believe it is wrong to fashion my own equivalent of the Golden calf, and all that that implies.
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The golden calf was clear disobedience of the covenant that they had all just taken a blood oath on.
The covenant is all there is; it is the gospel.
It has been renewed in Yeshua’s sinless blood.
The dilemma in Matthew is simply that the Greek translators switched the pronoun from ‘he’ to they, thus turning Yeshua’s commandment to do as Moses taught into a commandment to do the will of satan taught by the pharisees.
It is very likely that the pharisees were the translators of Matthew’s gospel into Greek.
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