You clearly have a connection to the Internet so you must know this, I am not sure what you are on about here.
Nonessential surgeries were brought back in after the 1st wave didn't develop in the size and strength expected and are now getting pushed back or cancelled because this wave is overwhelming the system.
But you can just read the news and see that this is what is happening so I don't understand why you are asking it in the first place. (The risk of permanent hospital closures & bankruptcies in the USA was about losing revenue from certain type of procedures because of COVID risks, but that's a separate issue that has little to do with this.)
So again, why do you need to quibble over rounding errors in cause of death paperwork when the hospitals are filling up or full? Why? What's the point?
We can accurately project case numbers to hospitalizations and then to deaths as a rough approximation. Who frankly cares if the exact number of COVID deaths are being recorded properly when much of the western world is running out of hospital capacity.
Really, who cares? Don't quibble over bullshit, move on to stuff that matters.