I'd have to agree. I think a small number of people are relying on the 'cause severe distress' exemption in this case, but while I have a lot of sympathy for that position on moral grounds [1], I don't think that stands up legally and I'd be very wary of relying solely on that if you want to remain following the law - it seems pretty clear to me that the intent of this exemption is to cover eg. people who have been physically or sexually abused while having their face covered in some way by the abuser.
'Fortunately' I have other reasons for exemption.
[1] if you feel that you are being required to do something that you believe is totally pointless, an unacceptable imposition by the state on what you must wear, and if you believe that wearing one is therefore signalling your support for something that you really don't support, then that could be considered to cause 'severe distress', at least mentally. I've seen it compared to the government requiring in March 2003 that everyone go around with a sign on their head saying 'I support the Iraq War', which is a slightly flawed analogy but makes the point.
I note that in Israel, all of three weeks or so since they dropped their mask mandates, they're now discussing bringing them back

Though there is a recent change of government involved there, which may be related.