There is no legal path that leads from this audit to a change in the election results; the election is over, the results are certified, the electors have voted,

There is no legal path that leads from this audit to a change in the election results; the election is over, the results are certified, the electors have voted, etc. The goal of this audit is to find evidence that will bolster the claims that there was significant election fraud. That evidence could be used to push for changes to future elections, for campaigning purposes, whatever. Whether this is a good-faith effort to identify actual potential fraud or an attempt to manufacture FUD about the elections process is left as an exercise for the reader.