Very true. Which is why, as a software consultant owner of a S Corp, my salary was always defined to be at least that minimum, to avoid any question.
Then why do you care about this issue?
he said "salary" not salary + distribution.
You're not following. What you do with your income after the FICA cap is largely (not completely, but largely) irrelevant. Pay everything past FICA as a distro; nobody's going to care.