I'm sure the deaths are inflated. By 1%, 10%, 50%? All over the world?
If you don't have time or the means for running a Covid19 test and just declare it so then the actual cause is unknown. I'm sure doctors and medical facilities do this.
But cooking the books? I don't think so. Lazy or incompetent doctors is what Occam would tell us. More deaths doesn't help anybody except Nancy and Chuck and their followers.
And the American Hospitals getting COVID pay.