It should be clear that Max had no intention of ever making the corner, he only wanted to get to the apex first so that he can “claim” it according to the new rules.
I watched the some of the analysis and Max completely dropped the brake. I think McLaren is correct in arguing Max intentionally carried too much speed so he could get the apex first, but did not have a chance to make the corner. So in my opinion Lando should not have picked up a penalty for that.
However, he should have picked up a penalty for his turn 1 move…