When a defendant admits to all the elements of an offense/enhancement, does a prevarication on details not effecting the question of guilt render the prevarications immaterial?

QUESTIONS PRESENTED 1. When a defendant admits to all the elements of an does a prevarication on details not effecting the question of guilt render the prevarications immaterial? Zz Can the Circuit Court find a false statement to be material for the purpose of ea a sentencing enhancement for obstruction of justice even though the defendant stipulated to the enhancement (U.S.S.G. § 2K2.1(b)(5)) the false statement centered around? : 3. Can the Circuit Court base its affirmance of an obstruction of justice enhancement upon an entirely different issue than the District Court F originally applied it for?