Thank you for all of this. Enlightening to say the least. The statute seemed so clear and simple and prima facie. Who knew there could be so much nuance! The best thing that can happen now for all concerned is that the pandemic finally ease up, so we can get out of this limbo and on with so many plans that were previously paused. Thank you again, and stay well.
Note that I'm not saying it will not work or apply to your circumstance - but that they may approach differently based upon the facts of each case.
You said the pandemic has 'delayed your move to Canada'. This implies that basically you never settled in Canada at all, but just did the formalities and remained in the USA.
I think you can understand that the statute's term 'outside Canada accompanying a spouse' could be stretched to cover your case. Or it could be interpreted as requiring some action of ... actual movement from initial state including (potentially) going somewhere other than the starting point. (I.e. some actual action of accompanying).
Or in more simple example: would likely be a relatively clear cut case if you'd moved to Canada and then departed on a job posting to, say, South Africa.
I don't have any special insight into how IRCC will approach and I'm not a lawyer nor a parliamentary historian (i.e. I've no position on the semantics of the statute or the intent of the legislature when this was adopted). But enough to know it's ambiguous.
Anyway: there is nothing wrong with you attempting to make use of this (not forbidden to intrepret as you have). You don't give specifics of your stituaiton but if, say, you return to Canada and settle and apply for PR card renewal sometime after that, sure, document your time together abroad and include those days. If you're in Canada when you do this, I think the only substantial risk would be delayed processing, and at least some chance IRCC would give you the benefit of the doubt since residing and settled in Canada. (And if in Canada, worst case would hopefully be that you'd meet the residency obligation a bit later)
(I say this because I reckon intuitively IRCC would look more closely and skeptically at cases where the PR has essentially no evidence of residing in Canada and particularly where never left home country.)