I think this is splitting hairs over who gets credit. Remember that Congress needed to raise the money and the taxpayers needed to pay it.
From a practical standpoint, usually some credit is given for leadship to the one who gets a program off the ground. It seems fair in this case that GWB gets credit for that. You can also look at later people over a longer span of time and give them credit/blame for maintaining and administering it, as well (or letting it stagnate, like his pandemic plan, unfortunately).
The main point here is that the GWB presidency was not black and white. I think he was a good person and made many good decisions and one really bad one. Quite possibly, with a different VP, he would be a lauded and dignified president, and a lot of things would be different.
Or, if his pandemic plan had been maintained, and bore fruit today (that is showed benefits in fighting coronavirus), it may have redeemed his presidency entirely.
