No, it's in the fine print of some (though not all) of the media reporting - most of the "wasted" billions that made the news headlines in the UK was from the decrease in the market price of the stockpile: https://www.bbc.co.uk/news/uk-60176283 The next highest was items "unusable in the NHS", which is to say they're functional PPE but don't meet normal NHS standards - most countries ended up intentionally buying a lot of this because medical PPE was in massive short supply and there were similar non-medical items that were a lot better than nothing.

Really, the UK PPE acquistion was unremarkable aside from its speed - the government ended up buying PPE from basically everyone who could sell it to them, just like every other government that was taking Covid seriously. Some of those contracts inevitably went to friends of people in government (they're the party of big business after all) but there's no evidence that played any role in them being awarded the contracts, those people weren't the ones deciding who to award the contracts to, and those contracts don't seem to have fared any worse than any of the other PPE contracts. The speed was also impossible to disentangle from the perception of corruption, a lot of which came from not putting the contracts out to bid as usual.

(There was a really weird - and as it turns out probably illegal - VIP fast lane where people who got referred via an MPs got priority for being evaluated for PPE contracts. The weird thing is that the effective criteria to get onto the fast lane just seem to have been phoning or emailing your MP and pestering them, and that the politicians doing the referrals don't seem to have known about the fast lane. The one friend and donor of a senior member of government who got on the fast lane was also somehow referred by someone else entirely...)