Here is what the op report states:

Procedure #1:
Partial resection of right cuboid: A dorsal incision over the dorsal lateral aspect of the foot was then made, deepend down to the subcu layer. The EDB muscle belly was identified and retracted. The dorsal calcaneous and cuboid were identified and partal resection was performed. This was done without difficulty of the cuboid.

Partial resection of the calcaneous: A separate periosteal incision made over the calcaneous and the calcaneus was then partially resected. Good healthy portion of bone was resected. Bone wax was placed both on the cuboid and the calcaneous.

When I questioned the physician about procedure # 2 (procedure #1 states he sees the calcaneous) what he meant by a sep incision and he told me that when he made the incision to remove the cuboid he also made a periosteal incision a little further down to remove the calcaneus. I'm thinking that this was done technically through one incision. He did not have to make an incision on a sep part of the foot; he was already in there. Would this be unbundling to use both 28120 and 28122?