You brought the topic up, I didn't.
You may believe the stance that COVID deaths are inflated is absurd and not true, but you cannot prove that any more than those who are saying it is inflated can prove their assertion. So we're left with what would be more probable. And, to me, if hospitals are in a situation where they are financially hurting - badly - and you give them a chance to earn more money through coding (which is a notoriously questionable process anyway) and then you say you won't be auditing this, well don't be surprised if that is what happens.
What's the expression about showing me the incentive and I'll show you the behavior?