The money was given out pretty indiscriminately (on purpose, they didn't want vetting to slow down the process). There has been massive fraud, but on the otherhand the benefits made a real difference to a lot of people at a time when that mattered. I think keeping the money "in escrow" is a good idea. I know I'm above the income limits for some of the benefits, but still got them. I expect I'll need to pay them back just as part of normal tax fillings.

Unconditional benefits are less susceptible to fraud because there aren't conditions to evade. They're also easier to administer and are generally progressive, as a fixed universal benefit is more useful to poor people than high income people, due to the diminishing marginal utility of most benefits. Taxation, as you say, does the rest.

Not a professional, but as long as your 2018 or 2019 return falls in eligibility box, you got money, & its good.