Sorry - that’s bad advice; and if anyone follows it, they are asking for trouble. Your post was irresponsible, and I had to respond so that hopefully anyone reading it wouldn’t do something foolish.
Buy computers/marketing programs/consultants?
These loans are specifically meant to preserve the February 15th headcount; the number of which is included on the loan application.
If I hire a telemarketer to replace a bookkeeper I have the same headcount. If I hire someone to upgrade my computers and have one less office worker I have the same headcount, if I hire a marketing person to prepare a marketing plan to replace an accountant I have the same headcount.