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I'm pretty certain an executive order cannot overrule a law. So they're just hoping to either get an actual reversal of the law while Trump is in term or just hoping nobody after him will care.

It's like betting on jury nullification but without the benefit of double jeopardy protection. It's unclear if any of the US companies the law is aimed at will risk it.

An executive order can't overrule a law, but it can direct the DoJ not to enforce a particular law.
Which would be an EO counter the constitution and obviously not durable itself. In 4 years the next DOJ can just enforce the law on the books with 4 years of evidence of companies openly breaking it. It'd be a slam dunk case
The law allows the president to grant a one time 90 day extension. (In this specific case)
Trump isn't president and the ban went into effect before he was. There's no legal extension possible anymore under this specific case.