I wouldn't be surprised if they submitted deaths from 2018 for federal COVID 19 subsidies. Just like Democrats running around, all excited to get their shithooks on money meant for workers and small businesses. Same unethical thing.
It is unethical, no doubt about it.
However, it is still a matter of absolute survival for hospitals, the government made them cancel a lot of their big money procedures. Is it a sin to steal a loaf of bread if you are starving? Sure, but there are still mitigating circumstances and I can't say I wouldn't consider doing the same.