Johnson is a reasonably intelligent man, expensively educated. Yet he decided to consult his PR gurus, not his legal team. If he intended to tell Parliament the truth about whether the laws were broken or not on his watch, then the lawyers were the people to ask. I would expect someone trying to construct a cover-up to ask for PR help.
I would also see this lying cover-up as egregious when repeated, over and over, by Johnson, who then failed to correct Hansard in a reasonable time.
Whether other people broke the rules, whether we could not attend a funeral, comfort relatives, etc., is irrelevant in this instance. The question is did the then PM lie to Parliament and, if he did, was it intentional?
If he gave a PR answer and avoided even knowing the legal one, then he did, and it was intentional.