You're ignoring by-law 16.01.1.1.1 which provides an exception to Restitution for Receipt of Impermissible Benefits in the case of improper academic assistance. It states:
16.01.1.1.1 Application to Impermissible Academic Assistance. The restitution provisions of Bylaw 16 do not apply to an extra benefit violation in which a student-athlete receives an impermissible academic arrangement or assistance from an institutional staff member or representative of an institution's athletics interests. In such a situation, reinstatement of the involved student-athlete's eligibility for competition is required.
I'm not sure you understand how the hierarchy of by-laws and SOP type documents work. First you'd apply 16.01.1.
"A student-athlete shall not receive any extra benefit. Receipt by a student-athlete of an award, benefit or expense allowance not authorized by NCAA legislation renders the student-athlete ineligible for athletics competition in the sport for which the improper award, benefit or expense was received. If the student-athlete receives an extra benefit not authorized by NCAA legislation, the individual is ineligible in all sports."
At the moment of receipt, the athlete is ineligible pending resolution of subsequent by-laws. You then go to 16.01.1.1 to determine restitution. This provides a carve out for benefits of no monetary value and overrides ineligibility and assigns the violation to the institution rather than the student.
You then go to 16.01.1.1.1 to determine if the non-monetary value benefit was improper academic assistance. If it was, the violation remains tied to the institution but you now also override 16.01.1.1 with respect to athlete ineligibility. The athlete is ineligible until reinstatement proceedings are completed.
With respect to the previous NOA, the NCAA has discretion to mention a specific athlete for these violations if they so choose but are not required. Given the sheer volume of athletes involved it makes sense to handle these as a class rather than naming individuals.
Further, while 16.01.1.1.1's principles have always been in place, it was formally codified after the first UNC investigation several years ago. Part of the reason they decided to make that more formal in the by-laws was because of the UNC mess. However, the NCAA by-laws have always left the NCAA wide latitude to deal with these situations on a case by case basis. By-laws 19.9.6 and 19.9.7(l) are good examples of this.
Anyone who has written these types of documents knows that you cannot possibly foresee all possible situations and you write in ways to leave some flexibility.