I don't think there's enough investigative power to find all the people who were abusing the system. The level of fraud that I personally witnessed of people filing hundreds of PPP loans for non-existent businesses was in the high 7-figure range, and that was just 2 guys I happened to hear of. There were likely hundreds of scammers doing the same thing in every major city, each stealing millions of dollars each.

It should be possible to identify these people very easily with a SQL query. To qualify, a business had to have been running for some time (years) and have payroll. So run a query for "loans issued to entities with banking history < 1y and w-2 withholding payments == 0".

Good luck figuring out where the money actually went, though.