I think COVID deaths in the US are probably under-counted. There are a lot of people desperate to have anything other than COVID listed on their death certificate. There are people who die of "heart attacks" or "kidney failure" which are actually affects of COVID. And that's not even counting people who are currently dying of otherwise survivable factors but can't get a hospital bed, or people who will die of preventable diseases in the coming years except they couldn't get screening now due to capacity. The "excess deaths" for 2020 were higher than the cited COVID deaths, and the age expectancy dropped by the most since World War 2.
And that also doesn't even address the people who will have permanent or long-term disabilities with smell, taste, endurance, lung capacity, heart and kidney function, and so on.
All the data shows the official counts to be conservative. But they seem to be at least in the right ballpark, despite the right-wing trying to make it political.