Paintover does not have to mean actual 'tracing', a LOT of artists use photos as direct references and paint over them in a separate layer, keeping the composition, poses, colors very close to the original while still changing details and style enought to make it transformative enough to be considered a 'new work'.
Here are two examples of artist Sam Yang using two still frames from the tv show Squid Game and painting over those, the results which he then sells as prints:
That said, you could even get away with less transformation and still have it be considered original work, take Andy Warhol's 'Orange Marilyn' and 'Portrait of Mao', those are inked and flat color changes over photographs.
Paintover does not have to mean actual 'tracing', a LOT of artists use photos as direct references and paint over them in a separate layer, keeping the composition, poses, colors very close to the original while still changing details and style enought to make it transformative enough to be considered a 'new work'.
Here are two examples of artist Sam Yang using two still frames from the tv show Squid Game and painting over those, the results which he then sells as prints:
https://www.inprnt.com/gallery/samdoesarts/the-alleyway/ https://www.inprnt.com/gallery/samdoesarts/067/
That said, you could even get away with less transformation and still have it be considered original work, take Andy Warhol's 'Orange Marilyn' and 'Portrait of Mao', those are inked and flat color changes over photographs.